BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
:
v. : INFORMAL DECISION
:
: Appeal No.
88 2533
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
: Acct No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Rules of
Administrative Procedure and the Administrative Procedures Act for informal
adjudicative proceedings. The Petitioners
are requesting a waiver of $$$$$ in penalty.
The
Petitioners argue that they submitted their state check with the Internal
Revenue Service and their IRS check with the State Tax Commission returns. The Internal Revenue Service cashed the
state check the State Tax Commission returned the IRS check.
DECISION AND ORDER
The
Tax Commission, after reviewing the evidence presented by the Petitioner,
hereby grants the Petitioners' request and waives the penalty associated with
XXXXX income tax year. It is so
ordered.
DATED
this 6 day of April, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen