BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 88-0002
UTAH STATE TAX COMMISSION, : Acct. No. XXXXX
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