BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-2081
UTAH STATE TAX COMMISSION, : 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 appeared representing the Petitioner. The Petitioner was also available. The hearing was conducted over long distant
telephone lines and electronically recorded.
Petitioner
argued that the return was properly and timely filed. Petitioner was unable to
send the total $$$$$ due, but did send in $$$$$ with a letter explaining the
economic situation and that the balance would be paid as quickly as
possible. The balance of $$$$$ was, in
fact, paid in XXXXX.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order of the Utah State Tax
Commission that the late filing penalty for XXXXX income tax year for
Petitioner is hereby waived.
DATED
this 20 day of May, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner