BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-1575
UTAH STATE TAX COMMISSION, : 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 was present by way of long distance telephone conference call.
During
the tax year in question, i.e., XXXXX, the Petitioner was a part resident in
XXXXX. The Petitioner did not receive
the W-2 forms from the Utah employer and was not able to obtain them until
XXXXX. The Petitioner upon receiving
the W-2's filed her income tax return and paid the tax due of $$$$$. The Petitioner was then assessed a $50.00
late filing fee and a $50.00 late payment fee and interest. On XXXXX, she received a letter from the Tax
Commission waiving $50.00. The
Petitioner then sent in a check for $$$$$ which amount included a $50.00 late
filing fee and XXXXX in interest. On
XXXXX, the check was returned to the Petitioner with a letter that only
interest was due and that the balance of the penalties had been waived. That adjustment to her account was done on
XXXXX. The Petitioner then paid the
$$$$$ in interest.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order of the Utah State Tax
Commission that this matter is resolved and the penalties have been waived and
the adjustments made to the account and the interest has been paid. Therefore,
appeal No. 87-1575 is hereby dismissed.
DATED
this 2 day of February, 1988.
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