BEFORE THE STATE TAX COMMISSION OF UTAH
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
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)).
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
Joe B. Pacheco G. Blaine Davis