BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-2125
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 Commissioners. XXXXX was present by way of long distant telephone conference
call.
The
evidence in the file and the testimony of the Petitioner during the hearing
indicates that the Petitioner learned shortly before the filing deadline of
XXXXX that he may possibly have some income attributable to Utah. In light of those facts the Petitioner wrote
a letter dated XXXXX, requesting an extension in the event that a return was to
be filed. Approximately thirty days
later the Petitioner filed the Utah income tax returns shortly after preparing
and submitting the IRS income tax returns.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order of the Utah State Tax
Commission that the penalty associated with this account for XXXXX is hereby
waived.
DATED
this 2 day of February, 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