BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, : FINDINGS OF FACT
: CONCLUSIONS
OF LAW
v. : AND FINAL DECISION
: Appeal No.
88-0612
COLLECTION
DIVISION OF THE :
STATE TAX
COMMISSION OF UTAH, ) Acct No. XXXXX
Respondent. :
_____________________________________
This
matter came before The Utah State Tax Commission for a formal hearing Pursuant
to the Rules of Administrative Procedure and the Administrative Procedure's
Act. Utah Code Ann. § 63-46B-l et seq.
James E. Harward, Presiding Officer, heard the matter for and in behalf of the
Tax Commission. XXXXX appeared.
The
Tax Commission, after reviewing the evidence and arguments and the
recommendation of the Presiding Officer, makes its:
FINDINGS OF FACTS
1. The tax year in question is XXXXX.
2. The tax in question is income tax.
3. The Petitioner timely filed an extension
meeting all the requirements of an extension.
4. Petitioner timely filed within the extension
period and paid his tax.
5. Petitioner did not enclose accruing interest
at the time of the payment.
6. Petitioner paid $$$$$ in interest within
ninety days from the date of the payment and the filing of the return.
CONCLUSIONS OF LAW
The
Tax Commission has authority to waive, reduce or abate penalty and interest
upon making a record of its reasons.
Utah Code Ann. §59-1-401.
ORDER
The
Tax Commission upon reviewing the arguments of the Petitioner is persuaded that
the late payment penalty of $$$$$ should be waived under the circumstances.
DATED
this 21 day of February, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner