BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
:
v. : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW, &
: FINAL
DECISION
COLLECTION
DIVISION OF THE : Appeal No. 88-0524
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
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 on behalf of the Tax Commission. XXXXX was present. At the outset of the prehearing conference it was determined that
the matter would be conducted as a hearing and evidence and arguments were
taken.
FINDINGS OF FACT
1. Period in question is for the income tax
years XXXXX and XXXXX.
2. In the XXXXX income tax year Petitioner's
check was returned due to insufficient funds after only being run through the
bank on one occasion. Immediately upon notification, the taxpayer paid the tax
plus interest.
3. For the XXXXX income tax year the accountant
for the Petitioner mailed the extension request without stamps. The Petitioner submitted the documents as
returned by the postal service as evidence.
CONCLUSIONS OF LAW
The
Tax Commission has the authority to waive, reduce, or abate penalties and
interest.
FINAL DECISION
Based
upon the foregoing, it is the Decision and Order of the Utah State Tax
Commission that the penalty for XXXXX be reduced to a $$$$$ late filing fee and
that the penalty for XXXXX be waived.
DATED
this 1 day of November, 1988.