BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, : FINDINGS OF FACT
: CONCLUSIONS
OF LAW
v. : AND FORMAL DECISION
: Appeal No.
88-2906
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION, : Acct
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a prehearing conference on
the XXXXX. James E. Harward, Presiding
Officer, heard the matter for and in behalf of the Tax Commission. XXXXX appeared representing the
Petitioner. During the course of the
prehearing conference the matter was converted to a formal adjudicative
proceeding and evidence and arguments were taken on behalf of the Petitioner.
Based
upon the evidence and arguments presented at the hearing and the recommendation
of the presiding officer, the Tax Commission makes its:
FINDINGS OF FACT
1. The tax in question is income tax.
2. The period in question is XXXXX.
3. Petitioner filed a timely return in XXXXX;
however, did not submit payment.
4. Petitioner filed an amended return in XXXXX
requesting a credit and a refund.
5. Petitioner first received a letter from the
Tax Commission indicating there was a balance due of $$$$$. Thereafter, a letter was received indicating
that the balance due was approximately $$$$$.
6. After making appropriate adjustments and
straightening out the confusion, the taxpayer paid the tax due of $$$$$ and
requested a waiver of the penalty associated with the return.
CONCLUSIONS OF LAW
The
Tax Commission may waive, reduce or abate penalty and interest after making a
record of its reasons (Utah Code Ann. §59-1-401(8)).
DECISION AND ORDER
After
reviewing the evidence and arguments of the Petitioner, the Tax Commission finds
that the penalty was properly assessed.
However, sufficient grounds for the reduction of the penalty to $$$$$.
DATED
this 23 day of June, 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