87-2317 - Income

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

COLLECTION DIVISION OF THE                          :           Appeal No. 87-2317

            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.  Petitioner was present.

            Petitioner testified that this was the first time she was required to pay taxes.  She was unaware of any filing dates; in fact, she waited for the Tax Commission to send her a notice of the amount due so that she could pay it. Immediately upon receiving that notice, she did pay her tax and requests a waiver of the penalty for late payment.

DECISION AND ORDER

            Based upon the foregoing, the Tax Commission finds that the penalty was properly assessed.  However, the Tax Commission in its discretion elects to waive the penalty.

            DATED this 9 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