BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-0124
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission as an informal adjudicative
proceeding under Utah Code Ann. §63-46b-5.
James E. Harward acted as the presiding officer for the Utah State Tax
Commission. XXXXX was present.
DECISION
The
Tax Commission, after reviewing recommendation of the presiding officer and the
evidence and arguments presented at the hearing, hereby grants the request of
the Petitioner and waive the penalty.
REASONS FOR THE DECISION
The
Tax Commission finds that the Petitioner did not receive his W-2 forms in time
to file an income tax return and although the Petitioner did not file for an
extension find sufficient grounds to waive the penalty.
DATED
this 31 day of May of 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner