BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW, &
: FINAL
DECISION
COLLECTION
DIVISION OF THE : Appeal No. 88-0070
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a prehearing conference on
the XXXXX, but after reviewing the file, based upon a conversation with
Petitioner, the presiding officer converted the matter to a formal
hearing. Based upon the recommendation
of the presiding officer, and the facts and evidence presented at the hearing,
the Tax Commission makes its:
FINDINGS OF FACT
1. For the tax year XXXXX Petitioner timely
prepared his tax returns.
2. Taxpayer timely mailed his state and federal
returns.
3. Taxpayer inadvertently mailed both state and
federal checks in the federal envelope.
4. Petitioner discovered the mistake when the
Internal Revenue Service returned one check to the Petitioner.
5. Petitioner immediately made the check
payable and compensated the State Tax Commission for the error.
6. The taxpayer brought it to the attention of
the Tax Commission and immediately upon notification corrected the problem.
CONCLUSIONS OF LAW
The
Tax Commission is empowered by the statutes of the State of Utah to waive,
reduce, or abate penalties and interest in its discretion and upon showing of
good cause.
FINAL DECISION
Based
on the foregoing, it is the Decision and Order of the Utah State Tax Commission
that penalty associated with the late payment of the XXXXX income tax year is
hereby waived in its entirety. The
request to waive interest is denied.
DATED
this 1 day of November, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman