BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 88-0124
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
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.
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.
R. H. Hansen Roger O. Tew