BEFORE THE UTAH STATE TAX COMMISSION
Petitioners, ) AMENDED ORDER
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 The Order is hereby rescinded and replaced to indicate that the penalty was waived by the Collections Division.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
Joe B. Pacheco Alice Shearer
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).)