87-2187 - Income

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

COLLECTION DIVISION OF THE                          :           Appeal No. 87-2187

            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 represented the Petitioner.  The hearing was conducted over long distance telephone lines and electronically recorded.

            Petitioner presented evidence that the subject year required no filing of return.  For information purposes only and to preserve any loss carry forward, Petitioner filed a return.  The return was, however, filed late.  The reason why the Petitioner decided to file the return was to preserve the loss an expense carry forward from open heart by-pass surgery and other expenses.

DECISION AND ORDER

            Based upon the foregoing, it is the Decision and Order of the Utah State Tax Commission to waive the penalty for the XXXXX income tax year.

            DATED this 5 day of May, 1988.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner