BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX, )
Petitioner, :
v. ) INFORMAL DECISION
:
) Appeal No.
89-0062
COLLECTION
DIVISION OF THE :
STATE TAX
COMMISSION OF UTAH, )
: Acct No.
XXXXX
Respondent. )
_____________________________________
This
matter came before the Utah State Tax Commission pursuant to the Rules of
Administrative Procedure and the Administrative Procedures Act for formal
adjudicative proceedings on the 6th day of April, XXXXX. XXXXX, Presiding Officer, heard the matter
for and in behalf of the Tax Commission.
At the scheduled time and place, the Petitioner did not appear. After making note of the nonappearance of
the Petitioner, the Presiding Officer reviewed the evidence and arguments
contained in the file and made a recommendation to the Tax Commission.
The
Tax Commission, after reviewing the recommendation of the Presiding Officer,
hereby makes its
FINDINGS OF FACT
1. The periods in question are XXXXX through
XXXXX.
2.
The type of tax involved is income tax.
3. The agent who serviced this account and
attempted to bring it to resolution, recommended that the penalty and interest
be waived.
4. The Petitioners have filed a bankruptcy.
5. The Commission, on a previous action,
reduced the penalty to $$$$$.
CONCLUSIONS OF LAW
The
Tax Commission is empowered to waive, reduce or abate penalty upon making a
record of its reason. Utah Code Ann. §59-1-401(8).
DECISION AND ORDER
The
Tax Commission finds sufficient justification for the reduction of the penalty
to $$$$$ as previously done. However,
the Tax Commission finds little or no justification of the waiver of the
interest or further reduction of the penalty.
DATED
this 28TH day of APRIL, 1989
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner