BEFORE THE UTAH STATE TAX
COMMISSION
_______________________________
In Re: )
: ORDER
XXXXX )
:
: Appeal No.
90-1105
: Account
No. XXXXX
_________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing on
XXXXX. Paul F. Iwasaki, Presiding
Officer, heard the matter for and on behalf of the Commission. Present and representing the Petitioner was
XXXXX.
After
having considered the evidence and testimony presented at the hearing, the Tax
Commission issued its Findings of Fact, Conclusions of Law, and Final Decision
on XXXXX.
Subsequent
to the issuance of the Decision of XXXXX, it has come to the attention of the
Commission that the Decision failed to address the waiver request for the audit
period XXXXX.
After
having reviewed the matter, the Tax Commission affirms and adopts the Findings
of Fact, Conclusions of Law, and Final Decision issued XXXXX, and further, the
Tax Commission amends the Decision and Order to deny a waiver of penalty and
interest associated with the audit period XXXXX. It is so ordered.
DATED
this 26th day of February, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner