BEFORE THE STATE TAX COMMISSION OF UTAH
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
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.
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