BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
:
v. : AMENDED
: INFORMAL
DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-0127
UTAH STATE TAX COMMISSION, : Acct.
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
An
Informal Decision was previously issued in this matter on the XXXXX. On the XXXXX, Petitioners submitted a letter
which for the purpose of this appeal has been considered a request for
reconsideration. The Tax Commission,
after reviewing additional evidence which was not presented by the Petitioners
in their original request for review, finds that an amended return was filed by
the Petitioners in XXXXX. A warrant was
not filed on the matter until XXXXX.
The Petitioners paid the tax due on XXXXX after being notified by the
Tax Commission.
The
Tax Commission finds that a longer period of time elapsed between the filing of
the return and the collection efforts, and it is therefore equitable to impose
no penalty or interest. Therefore,
Petitioner's request is granted and any further amounts due for the XXXXX tax
year are waived.
DATED
this 22 day of December, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
FOR THE COMMISSION
G. Blaine
Davis
Commissioner