BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : FINDINGS OF FACT
: CONCLUSIONS
OF LAW
v. : AND FINAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-0528
UTAH STATE TAX COMMISSION, : 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 in behalf of the Tax Commission. XXXXX were 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 & XXXXX.
3. Penalties and interest for XXXXX have been
waived and abated previously and for the same facts and circumstances.
4. Petitioner have paid the tax and interest
and is seeking a waiver of the penalty.
5. In XXXXX the Petitioner filed for bankruptcy
and has received a discharge.
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 Tax Commission to grant
the petitioners request and waive any further liability under income tax year
XXXXX. It appears that XXXXX has
already been granted the waiver.
DATED
this 6 day of October, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner