BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX )
:
Petitioner ) INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 85 0110
STATE TAX
COMMISSION OF UTAH : Acct. No. XXXXX
)
Respondent :
_____________________________________
STATEMENT OF CASE
This
matter came on for Informal Hearing before the Utah State Tax Commission,
XXXXX. Presiding for and in behalf of the Utah State Tax Commission was XXXXX,
Hearing Officer. Present for and in
behalf of the Petitioner, was XXXXX.
The
Petitioner has requested a waiver of the Penalty for three quarters in
XXXXX. The cause of the delinquency was
due to a change from a distributor business to a manufacturing business. This resulted in a change in procedures
which caused problems and delays of one day to two weeks in the filing of the
three quarters. The Petitioner further
requested the waiver because they are a solid taxpayer and have experienced no
problems in the past or since these particular quarters involved. In addition, the cost of the penalty would
work a hardship on the Petitioner.
The
record shows that the Petitioner was consistently late for six quarters on the
average of five weeks.
DECISION AND ORDER
Based
upon the foregoing facts and the evidence presented at the hearing, it is the
Decision of the Utah State Tax Commission that penalty and interest presently
due be sustained. By this decision, the
Tax Commission recognizes that the Petitioner was, in fact, late and the
penalty was properly assessed.
DATED
this 11 day of March, 1985.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT
Mark K.
Buchi Joe
B. Pacheco *
Chairman<