BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-2314
UTAH STATE TAX COMMISSION, : Acct. No. XXXXX
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
Joe B. Pacheco G. Blaine Davis