BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-2031
STATE TAX
COMMISSION OF UTAH, ) 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 were present.
Petitioners
received two income tax refunds for the tax year XXXXX. The first refund was
cashed on XXXXX and the second refund was received and cashed on XXXXX. The explanation with the second refund
indicated that the XXXXX had made an adjustment to their account which resulted
in an additional refund being made to the Petitioners. This refund was in error. The XXXXX income tax refund was then applied
towards the over payment of the refund error XXXXX which resulted in an
underpayment for the XXXXX income taxes and interest was assessed against the
Petitioners.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order of the Utah State Tax Commission
that penalties and interest associated with the XXXXX income tax year be
waived.
DATED
this 2 day of February, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
<