BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, )
v. ) INFORMAL DECISION
COLLECTION
DIVISION OF THE ) Appeal No. 87-0535
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. )
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for an Informal Hearing on
XXXXX. James E. Harward, Hearing
Officer, heard the matter for the Tax Commission. XXXXX was present with his CPA, XXXXX. From the file, it is noted that the XXXXX income tax year late
fee was petitioned to be waived on the same grounds and for the same reasons as
the XXXXX which is the subject year. By
letter dated XXXXX, the penalty for the XXXXX tax year is based on the same
evidence as presented at this hearing and was waived.
DECISION AND ORDER
Based
upon the waiver of the penalty in XXXXX on the same facts and the same reasons,
the Tax Commission waives the penalty associated with the XXXXX late
filing. The Tax Commission also waives
the interest associated with that penalty.
DATED
this 7 day of August, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner