BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87 1579
UTAH STATE TAX COMMISSION, : Acct. No. XXXXX
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.