89-0052 - Income

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX )

:

Petitioner ) FINDING OF FACTS

: CONCLUSIONS OF LAW

v. ) FINAL DECISION

: Appeal No. 89 0052

COLLECTION DIVISION OF THE )

STATE TAX COMMISSION OF UTAH :

) Acct No. XXXXX

Respondent :

_____________________________________

This matter came before the Utah State Tax Commission for a formal adjudicative proceeding pursuant to the Rules of Administrative Procedure and the Administrative Procedures Act on XXXXX. XXXXX, Presiding Officer, heard the matter for and in behalf of the Tax Commission. XXXXX was present by way of long distance telephone lines. The matter was electronically recorded.

Based upon the evidence and arguments presented at the hearing, contained in the file, 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. The Petitioners received notice of delinquent tax in May XXXXX. They immediately paid the tax due and requested a waiver of the interest. All records pertaining to that year have been destroyed or lost. No explanation is available in the Tax Commission file as to the period of time taken for follow-up and collection of the matter.

4. A warrant was not issued until XXXXX.

CONCLUSIONS OF LAW

The Tax Commission is empowered to waive interest and penalty after making a record of its reasons. (Utah Code Ann. 59-401(8)).

DECISION AND ORDER

After reviewing the case, the Tax Commission concludes that a waiver of the interest is justified.

DATED this 22nd 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