BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-2314
UTAH STATE TAX COMMISSION, : Acct.
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission on a request for waiver of
penalty and interest dated XXXXX. This
matter was scheduled for hearing but the Petitioner was unable to attend. Subsequently, Petitioner requested a
decision on the file without benefit of a hearing. The Petitioner had filed the XXXXX income tax return late. The Petitioner did not owe money. Petitioner was following a practice over a
number of years whereby the tax return was filed late because no money was
due. This is the only time the Tax
Commission has assessed a penalty for late filing. The Petitioner did not have any taxable income in the State of
Utah. The return was simply an informational
return because a federal return was required to be filed. The state return was filed at the same time
that the federal return was filed.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order of the Utah State Tax
Commission that the late filing fee for XXXXX be waived.
DATED
this 31 day of May, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner