BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-1957
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. 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.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis