BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
:
v. : ORDER
:
AUDITING
DIVISION OF THE :
STATE TAX
COMMISSION OF UTAH, : Appeal No. 88-2211
Respondent. :
_____________________________________
This
matter came before the Utah State Tax Commission on XXXXX for Formal Adjudicate
Proceeding. James E. Harward, Presiding
Officer, heard the matter for and in behalf of the Tax Commission. The Respondent was represented by XXXXX and
XXXXX. XXXXX and XXXXX appeared for the
Petitioner. The parties, after
discussion on the record concluded to pay the outstanding tax of $$$$$ and
request a waiver of the penalty and interest.
The request for the waiver of penalty and interest is based upon the
representations made by the Internal Revenue Service upon which the Petitioner
relied. In addition, one of the
Petitioners, XXXXX, passed away in XXXXX.
DECISION AND ORDER
The
Tax Commission, after reviewing the recommendation of the Presiding Officer and
the facts and evidence of the case, conclude that the penalty and interest
associated with this income tax audit is hereby to be waived. Based upon the payment of the tax at the
time of the hearing, the account is declared closed. It is so ordered.
DATED
this 22 day of March, 1989.