87-2042 - Income

 

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.