BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL DECISION
: Appeal No. 88 2832
COLLECTION DIVISION OF THE :
STATE TAX COMMISSION OF UTAH, ) Acct No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission pursuant to the Rules of Administrative Procedures Act for informal adjudicative proceedings. This matter was referred to the Presiding Officer who reviewed the file made a recommendation to the Tax Commission.
The Petitioner argues that he was three days late in filing his income tax return for the XXXXX tax year. Under the circumstances he feels that $$$$$ late filing penalty is excessive.
DECISION AND ORDER
The Tax Commission, after reviewing the arguments of the Petitioner and the short time period involved in this matter, hereby waives the penalty associated with the XXXXX tax year. It is so ordered.
DATED this 6 day April, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis