BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-1004
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
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 appeared representing the Petitioners.
The Petitioners claim to have filed an extension for their XXXXX income tax return and, then filed their return on XXXXX. The Tax Commission does not have a record of the of a request for extension. The penalty has previously been waived by the Tax Commission. In XXXXX, a payment of $$$$$ was made by the taxpayer since some interest was due on the unpaid tax for the period XXXXX. The Petitioner requests a review of the interest and argues that no interest is due now that the penalty has been waived.
DECISION AND ORDER
Based upon the foregoing, it is the Decision and Order of the Utah State Tax Commission that the account for XXXXX be cleared of all amounts due. It appears that the tax plus accruing has been paid and the penalty has been waived. Therefore, there is no further outstanding liability for the tax year XXXXX.
DATED this 15 day of October, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen