BEFORE THE STATE TAX COMMISSION OF UTAH
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
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.
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.