BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-2042
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
After
reviewing the file and upon recommendation of the Hearing Officer, James E.
Harward, the following decision is made.
The Petitioner presented evidence that on XXXXX, she mailed her XXXXX
state income tax return plus a personal check for $$$$$ in payment of the tax
due. In XXXXX she received a notice
from the State Tax Commission for the $$$$$ plus penalties and interest. Petitioner submitted documentation and
evidence to indicate that the check was in fact submitted with the return.
DECISION AND ORDER
Based
on the foregoing it is the Decision and Order of the Utah State Tax Commission
that all penalties and interest associated with the XXXXX income tax year are
hereby waived.
DATED
this 23 day of May, 1988.