87-2125 - Income

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