BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 87 1579
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. The Petitioner was present.
Petitioner
presented evidence that the tax returns and payment due were timely and
properly prepared and submitted to the Tax Commission. The Petitioner submitted to the Utah State
Tax Commission a part year resident form on behalf of herself and a full resident
form for her husband. The husband owed
$$$$$. The Petitioner had a refund
coming of $$$$$. Both returns were
filed together. The Petitioner paid by
check the amount due of $$$$$. This
represents the $$$$$ less $$$$$ refund.
The Petitioner ultimately received the $$$$$ refund which she cashed and
sent the balance on XXXXX, to the Tax Commission. In the meantime, the Tax Commission assessed a late payment
penalty of $$$$$. The Petitioner
requests a waiver of that late payment penalty.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order of the Utah State Tax
Commission that the penalties associated with the late filing of the XXXXX
income tax year on the above referenced account is hereby waived.
DATED
this 19 day of April, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.