BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, : FINDINGS OF FACT
: CONCLUSIONS
OF LAW
v. : AND FORMAL DECISION
: Appeal No.
88-1270
COLLECTION
DIVISION OF THE :
STATE TAX
COMMISSION OF UTAH, )
: Acct
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Rules of the
Administrative Procedure and the Administrative Procedures Act for a
pre-hearing 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 formal adjudicative proceeding and evidence taken and argument presented
on behalf of the Petitioner. Based upon
the recommendation of the Presiding Officer and the evidence and arguments
presented at the hearing, the Tax Commission makes its:
FINDINGS OF FACT
1.
Tax in question is income tax.
2.
Period in question is XXXXX.
3.
Petitioner filed his XXXXX income tax return at the same time he filed an
amended return for XXXXX. On the
amended return for XXXXX there was a $$$$$ refund. On the XXXXX return there was a tax due of $$$$$. The Petitioner submitted a difference of
$$$$$ assuming that the matter would all be taken care of. The Petitioner has been assessed a late
payment fee and refunded the $$$$$ on the XXXXX return. The Petitioner has since paid the interest
and has requested the waiver of the penalty.
CONCLUSIONS OF LAW
The
Tax Commission is granted authority to waive, reduce or abate tax, penalty or
interest upon making a record of its reasons Utah Code Ann. §59-1-401(8).
DECISION AND ORDER
The
Tax Commission finds sufficient grounds for the waiver of the penalty
associated with the XXXXX income tax year.
It
is so ordered.