BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
:
v. : INFORMAL DECISION
:
: Appeal No.
88 2680
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 argued that during the XXXXX income tax year the Petitioners were
attending XXXXX. In XXXXX the
Petitioners traveled to XXXXX where they remained until XXXXX. Immediately upon
returning to the states in XXXXX, Petitioners filed income tax returns.
DECISION AND ORDER
The
Tax Commission, after reviewing the arguments of the Petitioner, finds
sufficient grounds for waiving the penalty associated with the late filing of
the XXXXX income tax returns. It is so
ordered.
DATED
this 6 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