BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
PETITIONER, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE :
STATE TAX
COMMISSION OF UTAH, ) Appeal No. 87-0971
: Account
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. The matter was conducted over the telephone and electronically
recorded. XXXXX was present During the
hearing.
The
Petitioner argued that he moved at the beginning of XXXXX. As a result of the move, he was unable to
file the return in a timely matter. The
Petitioner filed an IRS extension, however, did not file a Utah extension. This was the first year for the Petitioner
to file an income tax return. The
return was filed approximately two months late.
DECISION AND ORDER
Based
upon the foregoing, it is the decision and order of the Utah State Tax
Commission that the penalty and interest be affirmed and Petitioner's request
for waiver be denied.
DATED
this 15 day of October, 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