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