BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-1004
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 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.
ABSENT
R. H. Hansen