BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
: Appeal No.
88 2832
COLLECTION
DIVISION OF THE :
STATE TAX
COMMISSION OF UTAH, ) Acct No. XXXXX
Respondent. :
_____________________________________
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.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner