BEFORE THE STATE TAX COMMISSION OF UTAH
Petitioner, ) FINDINGS OF FACT
) CONCLUSIONS OF LAW
v. ) AND FINAL DECISION
COLLECTION DIVISION OF THE ) Appeal No. 88 0167
UTAH STATE TAX COMMISSION, ) Acct. No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission for a prehearing conference on the XXXXX. James E. Harward, presiding officer, heard the matter for and in behalf of the Tax Commission. XXXXX was present. During the course of the prehearing conference, the matter was converted to a hearing and evidence was taken and arguments presented. Based upon the foregoing, the Tax Commission make its:
FINDINGS OF FACT
1. Tax in question: Income Tax.
2. Period in question: XXXXX.
3. No collection attempts were made on this matter until XXXXX.
CONCLUSIONS OF LAW
1. Utah Code Ann. ' 59‑1‑401(7) grants the Tax Commission authority to waive, reduce or compromise any penalties and interest.
DECISION AND ORDER
Based upon the foregoing, it is the decision and order of the Utah State Tax Commission that the outstanding accounts for XXXXX be and is hereby abated and the account is cleared for that year because of the age and collection attempts of the Tax Commission.
DATED this 5 day of October, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis
NOTICE: You have ten (10) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of final order to file in District Court a petition for judicial review. Utah Code Ann. ''63‑46b‑13(1), 63‑46b‑14(2)(a).