87-2031 - Income

 

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

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