BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
: Appeal No.
89-0882
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
: Acct No.
XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Rules of
Administrative Procedure and the Administrative Procedures Act for informal
adjudicative proceedings. No hearing
was requested; therefore, the matter was conducted by a review of the file
before the Tax Commission.
Petitioner
filed his state income tax return for the tax year XXXXX in a timely
manner. However, he had a balance owing
of $$$$$. The Petitioner was assessed a
$$$$$ penalty and $$$$$ interest on XXXXX.
DECISION AND ORDER
The
Tax Commission finds sufficient cause in light of the amount due to waive the
penalty and interest associated with the XXXXX income tax year. It is so ordered.
DATED
this 6th day of July, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
FOR THE COMMISSION
G. Blaine
Davis
Commissioner