88-0612 - Income

 

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