BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
:
Petitioner, :
:
v. : FINDINGS OF FACT
: CONCLUSIONS
OF LAW
: AND FINAL
DECISION
COLLECTION
DIVISION OF THE : Appeal No. 88-1171
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing under the
Rules of Administrative Procedure in the Administrative Procedures Act Utah
Code Annotated on the XXXXX. James E.
Harward, Presiding Officer, heard the matter for the Tax Commission. XXXXX (Petitioner) was present.
The
Tax Commission upon reviewing the evidence and arguments presented at the
hearing, and the recommendation of the presiding officer, makes its:
FINDINGS OF FACT
1. The years in question are XXXXX.
2. The taxpayer timely filed the returns for
the years in question.
3. The taxpayer did not remit the balance dues
on the returns.
4. No collection action was taken on the
account until XXXXX.
5. Petitioners have paid the tax and requested
waiver of the penalty and interest.
CONCLUSIONS OF LAW
The
Tax Commission may waive, adjust, rebate and reduce penalties and interest upon
making record of its reasons. (Utah Code
Annotated § 59-1401 (8)).
DECISION
The
Tax Commission, after reviewing the filing dates of the returns, and note the
statute limitations as it relates to collection activity, hereby grants
Petitioner's request and waives penalty and interest associated with the late
filings of the year XXXXX through XXXXX.
DATED
this 5 day of January, 1989.
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