88-0127 - Income

 

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