87-1957 - Income

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

COLLECTION DIVISION OF THE                          :           Appeal No. 87-1957

            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 call.  The hearing was electronically recorded.

            The Petitioner received overpayment refunds for the period of XXXXX.  The matter was not actually determined until XXXXX.  The Petitioner contacted the Tax Commission and made arrangements through XXXXX for repayment of the overpayment.  The repayment was finalized on XXXXX.  In the meantime, Petitioner was charged interest on the overpayment amounts.  The representatives of the Tax Commission, XXXXX recommended that Petitioner request a waiver of the interest because it was the Tax Commission's mistake.

DECISION AND ORDER

            Based upon the foregoing, it is the Decision and Order of the Utah State Tax Commission that the account XXXXX for periods XXXXX should be cleared out and all balances due and owing for that period be waived.

            DATED this 5 day of May, 1988.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

                                                                                    ABSENT

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner   Commissioner