88-0642 - Income

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

Petitioner, : FINDINGS OF FACT,

: CONCLUSIONS OF LAW

v. : AND FINAL DECISION

: Appeal No. 88-0642

COLLECTION DIVISION :

OF THE STATE TAX COMMISSION :

OF UTAH, : Acct No. XXXXX

Respondent. :

_____________________________________

This matter came before the Utah State Tax Commission pursuant to the rules of Administrative Procedure and the Administrative Procedures Act for a formal adjudicative proceeding on XXXXX. James E. Harward, Presiding Officer heard the matter for and behalf of the Tax Commission. The matter was conducted over long-distance telephone lines with the Petitioner being present.

Based upon the recommendation of the Presiding Officer and the evidence and arguments presented at the hearing, the Tax Commission makes its:

FINDINGS OF FACT

1. Petitioner was a resident of the State of Utah for tax purposes in XXXXX.

2. In August of XXXXX Petitioner moved to XXXXX.

3. Petitioner filed a Federal extension in the state of XXXXX. The state of XXXXX accepts the Federal extension as a valid extension for state tax purposes.

4. Petitioner filed returns in XXXXX and XXXXX within the Federal extension period.

5. Petitioner had an additional tax due of $$$$$. Tax due and the interest has been paid. Petitioner has requested a waiver of the penalty.

CONCLUSIONS OF LAW

The Tax Commission may waive, reduce, rebate, penalties upon doing records of its reasons Utah Code 59-1-401(8).

DECISION AND ORDER

The Tax Commission is persuaded that sufficient cause exists for the waiver of the penalty. It appears also that the interest has been paid, therefore the account should be declared clear. It is so ordered.

DATED this 17 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