88-0702 - Income

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

:

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

Respondent. :

_____________________________________

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

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner