89-0062 - Income

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