BEFORE THE UTAH STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
AUDITING DIVISION OF THE : Appeal No. 87-1028
UTAH STATE TAX COMMISSION, :
STATEMENT OF CASE
This matter came before the Tax Commission for an Informal Hearing on XXXXX. James E. Harward, Hearing Officer heard the matter for and in behalf of the Tax Commission. This matter was conducted over telephone lines at the request of the Petitioner. The Petitioner was present.
Petitioner presented evidence that he income tax return was on time. It appears from the records before the Hearing Officer that the return was received by the Tax Commission approximately six days after the filing date. In allowing for mail time, it appears at most, if anything, that the mater was only a day or two late.
DECISION AND ORDER
Based upon the foregoing, it is the Decision and Order of the Utah State Tax Commission that the penalty be waived. If the Petitioner has paid the penalty, then it is ordered that it be refunded.
DATED this 1 day of October, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis