88-2560 - Income

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

: Petitioner,

:

v. : FINDINGS OF FACT,

: CONCLUSIONS OF LAW,

: FINAL DECISION

COLLECTION DIVISION OF THE :

STATE TAX COMMISSION OF UTAH, : Appeal No. 88-2560

: Acct No. XXXXX

Respondent. :

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission pursuant to the Rules of Administrative Procedures and the Administrative Procedures Act for formal adjudicative proceedings on the XXXXX. James E. Harward, Presiding Officer, heard the matter for and on behalf of the Tax Commission. At the time scheduled for the hearing, no one appeared representing the Petitioner. The default of the Petitioner was noted.

The Presiding Officer, after reviewing the evidence and information contained in the file, issued a recommendation to the Tax Commission.

Based upon the recommendation of the Presiding Officer and the facts and evidence presented in the file, the Tax Commission makes its:

FINDINGS OF FACT

1. The tax in question is income tax.

2. The period in question is the XXXXX income tax year.

3. The Petitioner failed to submit a check for the taxes with the return. It was not paid until XXXXX.

4. Penalty and interest was assessed.

CONCLUSIONS OF LAW

The Tax Commission may waive, reduce, or abate penalty upon making a record of its reasons. (Utah Code Ann. 59-1-401(8).)

FINAL DECISION

The Tax Commission finds insufficient grounds upon which a waiver of the late payment fee can be waived. Therefore, the request is denied.

DATED this 2 day of June, of 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