BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
:
Petitioner, :
: AMENDED
v. : INFORMAL DECISION
:
: Appeal No.
88-2267
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 Procedure and 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. The Petitioner
presented evidence and arguments after which the Presiding Officer took the
matter under advisement.
Based
upon the recommendation of the Presiding Officer, the Tax Commission makes its:
FINDINGS OF FACTS
1. The tax in question is income tax.
2. The period in question is XXXXX, XXXXX and
XXXXX.
3. The Petitioner was unaware that the Tax
Commission had conducted an audit on the XXXXX income tax year until XXXXX at
which time he received a billing from the Tax Commission requesting payment of
tax and interest. The notice provided
that if the tax was paid within 30 days, penalty and additional interest would
not be accrued.
4. Within the 30 day period, the taxpayer came
to the Tax Commission and met with XXXXX and received a breakdown of tax,
penalty and interest. He paid the tax
and interest and requested a waiver of the penalty. Within three days after receiving the initial notice, the
Petitioner received another notice upon which penalty and interest had been
assessed.
CONCLUSIONS OF LAW
The
Tax Commission is empowered to waive, reduce or abate penalties and interest
upon making a record of its reasons.
Utah Code Ann. §59-1-401(8).
DECISION AND ORDER
After
reviewing the evidence and arguments presented before it, the Tax Commission
finds sufficient cause to waive the penalty and interest associated with this
matter.
DATED
this 28 day of April, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner