88-0706 - Income

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

:

Petitioner, : FINDINGS OF FACT

: CONCLUSIONS OF LAW

v. : FINAL DECISION

: Appeal No. 88-0706

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 Procedures in the Administrative Procedures Act for formal adjudicative proceedings on the XXXXX. James E. Harward, Presiding Officer, heard the matter for and in behalf of the Tax Commission. XXXXX appeared representing the Petitioner.

FINDINGS OF FACT

XXXXX died in the XXXXX. For the fiscal year XXXXX, the Petitioner incurred tax liability which was paid in XXXXX. A penalty and interest were assessed on the account. In XXXXX, a satisfaction was issued by the Tax Commission and a lien release and waiver was issued.

Based upon that satisfaction and the lien waiver, the estate was closed and all assets distributed.

CONCLUSIONS OF LAW

The Tax Commission has authority to waive, reduce or abate penalty and interest after making a record of its reasons. (Utah Code Ann. 59-1-401 (8).)

DECISION AND ORDER

The Tax Commission finds sufficient grounds for the waiving of penalty and interest associated with this account. It is so ordered.

DATED this 22 day of June, 1989.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

ABSENT

R. H. Hansen Roger O. Tew

C