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