BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-3138
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission from a decision of the Collection
Division of the Utah State Tax Commission to assess a $50.00 late filing
penalty on individual income tax account No. XXXXX for XXXXX. A telephone conference hearing was held on
XXXXX in the offices of the Utah State Tax commission. David J. Angerhofer, Hearing Officer, heard
the matter for the Commission. XXXXX
represented the Petitioner.
Petitioner
stated that no tax was due for the period in question and that he had great
difficulty obtaining his W-2 form.
Petitioner did not receive his W-2 form until after XXXXX, but did not
file an extension request while waiting for the W-2 form to arrive. Petitioner requested a waiver of the
penalty.
DECISION AND ORDER
Based
on the foregoing, it is the Decision and Order of the Utah State Tax Commission
that Petitioner's request for waiver of penalty on individual income tax
account No. XXXXX for XXXXX be granted.
The Collection Division of the Utah State Tax Commission is hereby
ordered to adjust its records in accordance with this decision.
DATED
this 10 day of March, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner