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