BEFORE THE STATE TAX COMMISSION OF UTAH
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS OF LAW
v. : AND INFORMAL DECISION
COLLECTION DIVISION of the : Appeal No. 88-0702
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 was present. During the course of the prehearing conference, the matter was converted to a hearing. Evidence was taken and arguments received on behalf of the Petitioner. Based upon the foregoing the Tax Commission makes its:
FINDINGS OF FACT
1. Tax in question: Income Tax.
2. Year in question: XXXXX.
3. The return was not timely filed.
4. Payment was not received until XXXXX.
CONCLUSIONS OF LAW
The Tax Commission may waive, reduce or compromise any penalties or interest. Utah Code Ann. §59-1-401(8).
DECISION AND ORDER
Based upon the foregoing, it is the decision and order of the Utah State Tax Commission that the appropriate penalty under the circumstances would be a late payment and late filing penalty. Therefore, the Tax Commission reduces the same to $$$$$. It is so ordered.
DATED this 8 day of November, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis