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