94-0242

Income

Signed 10/19/94

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX

Petitioners, ) AMENDED ORDER

:

v. )

:

COLLECTION DIVISION OF THE ) Appeal No. 94-0242

UTAH STATE TAX COMMISSION, :

) Serial No. XXXXX

:

Respondent. ) Tax Type: Income Tax

_____________________________________

The Order Of Dismissal issued on XXXXX incorrectly indicated that the Collections Division had waived the penalty and interest on the above-referenced matter. The Order is hereby rescinded and replaced to indicate that the penalty was waived by the Collections Division. The interest was not waived by the Collections Division. Furthermore, although the Tax Commission is granted the authority to waive, reduce, or compromise penalties and interest upon a showing of reasonable cause, the record in this

matter does not justify a waiver of the interest. It is so ordered.

DATED this 19 day of October, 1994.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Roger O. Tew

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner

NOTICE: You have twenty (20) days after the date of a final order to file a Request for Reconsideration with the Commission. If you do not file a Request for Reconsideration with the Commission, you have thirty (30) days after the date of a final order to file a.) a Petition for Judicial Review in the Supreme Court, or b.) a Petition for Judicial Review by trial de novo in district court. (Utah Administrative Rule R861-1-5A(P) and Utah Code Ann. ''59-1-601(1), 63-46b-13(1), 63-46-14(3)(a).)

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