88-0124 - Income

 

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