BEFORE THE UTAH STATE TAX COMMISSION
Petitioner, ) FINDINGS OF FACT,
) CONCLUSIONS OF LAW
v. ) AND FINAL DECISION
) Appeal No. 88-0348
COLLECTION DIVISION OF THE )
STATE TAX COMMISSION OF UTAH, ) Acct No. XXXXX
This matter came before the Utah State Tax Commission for an informal hearing on XXXXX. James E. Harward Presiding Officer heard the matter for and in behalf the Tax Commission. During the course of the pre‑hearing conference, the matter was converted to a formal hearing pursuant to the rules of Administrative Procedure and the Administrative Procedures Act. XXXXX was present, representing himself.
Based upon the evidence and arguments submitted at the hearing, and the recommendation of Presiding Officer the Tax Commission makes its:
FINDINGS OF FACT
1. Tax year in question is XXXXX.
2. The tax in question is Income Tax.
3. Petitioner timely filed an extension form which was dated by the Utah State Tax Commission, XXXXX. The taxpayer on XXXXX filed his return in a timely fashion.
CONCLUSION OF LAW
The Tax Commission may abate, waive or reduce penalties upon making a record of its reasons. (Utah Code Ann. ' 59‑1‑401 (8)).
DECISION AND ORDER
The Tax Commission after reviewing the evidence, finds the Petitioner did, in fact, file a timely extension and a return within a timely period thereafter. Therefore, the late filing penalty is hereby waived. It is so ordered.
DATED this 17 day of March, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis