BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 88-0128
UTAH STATE TAX COMMISSION, : Acct. No. XXXXX
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