BEFORE THE UTAH STATE TAX
COMMISSION OF UTAH
_____________________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
AUDITING
DIVISION OF THE : Appeal No. 87-1028
UTAH STATE TAX COMMISSION, :
Respondent. :
______________________________________________
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
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner