BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-2034
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 telephone conference call.
Petitioner presented evidence that during the year in question she was a nanny working and living in XXXXX. The Petitioner's employers were to file and pay her income taxes for the tax year in question. On XXXXX the returns were prepared and sent in. A $100.00 late filing fee and late payment penalty had been assessed against the Petitioner for a $$$$$ tax.
DECISION AND ORDER
Based upon the foregoing, it is the Decision and Order of the Utah State Tax Commission that the penalty is hereby waived and the interest is affirmed.
DATED this 2 day of February, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis