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