BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
:
v. : INFORMAL DECISION
:
COLLECTION DIVISION
OF THE : Appeal No. 88-0002
UTAH STATE TAX COMMISSION, : Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for an informal proceeding
pursuant to the rules of administrative procedure in the Administrative
Procedures Act of Utah Code Ann. James
E. Harward, Presiding Officer, heard the matter for and in behalf of the Tax
Commission. Petitioner presented
evidence to indicate that an extension was filed by the tax preparer, XXXXX,
CPA. A copy of the extension was
submitted as evidence.
DECISION AND ORDER
Based
upon the foregoing, it is the decision and order of the Utah State Tax
Commission that the penalties associated with the XXXXX income tax year be and
are hereby waived.
DATED
this 29 day of September, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
FOR THE COMMISSION
XXXXX
Commissioner