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