BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-0128
UTAH STATE TAX COMMISSION, : Acct.
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the rules of
administrative procedure in the Administrative Procedures Act of Utah Code
Ann. for an informal proceeding. James E. Harward, Presiding Officer, heard
the matter for and in behalf of the Tax Commission. XXXXX were present.
Petitioners
presented evidence that the tax due was only $$$$$ and that the tax plus
interest has been paid. The Petitioner
was suffering from an illness which symptoms include forgetfulness and fainting
during the time that the return was to be filed. The return was in fact only two days late.
DECISION AND ORDER
Based
on the foregoing, it is the decision and order of the Utah State Tax Commission
that the late filing fee associated with the XXXXX income tax should be and is
hereby waived.
DATED
this 28 day of September, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
FOR THE COMMISSION
G. Blaine
Davis
Commissioner