88-2550

Income

Signed 4/6/89

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

Petitioner, )

v. ) INFORMAL DECISION

) Appeal No. 88‑2550

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 have requested a waiver of the penalty assessed on their XXXXX income tax. The Petitioner argues that a check in the amount of $$$$$ was attached to that return and filed prior to XXXXX. In support of the contention, the Petitioners submitted copies of the bank statement, check stub and a stop payment order.

DECISION AND ORDER

The Tax Commission, after reviewing the evidence and arguments presented by the Petitioner, grants Petitioner's request and waives the $$$$$ late filing penalty. It is so ordered.

DATED this 6 day of April, 1989.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

ABSENT

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner

NOTICE: You have ten (10) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of final order to file in District Court a petition for judicial review. Utah Code Ann. '' 63‑46b‑13(1), 63‑46b‑14(2)(a).

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