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