BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-0998
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission from a decision of the Collection
Division of the Utah State Tax Commission (Respondent) to assess penalty and
interest on individual income tax account, No. XXXXX for the tax year
XXXXX. An Informal Hearing was held on
XXXXX, in the offices of the Utah State Tax Commission. David J. Angerhofer, Hearing Officer, heard
the matter for the Commission. XXXXX,
CPA, and XXXXX, CPA, represented the Petitioner. Petitioner stated that an extension request had been timely filed
for the tax year XXXXX, and submitted a copy of the form which he had retained
for his files. XXXXX, CPA's with the
firm of XXXXX, had prepared Petitioner's return and testified that the
extension request was timely filed.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that penalty on
individual income tax account No. XXXXX for the tax year XXXXX be waived. Interest is affirmed. Interest is properly assessed whether or not
an extension request has been filed if payment is made beyond the statutory due
date.
DATED
this 20 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