BEFORE THE STATE TAX COMMISSION OF UTAH
Petitioner, : FINDINGS OF FACT
: CONCLUSIONS OF LAW
v. : AND FINAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 88-0528
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 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
Joe B. Pacheco G. Blaine Davis