BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
:
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 85-0339
STATE TAX
COMMISSION OF UTAH : Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission, XXXXX for an Informal
Hearing. Presiding for and in behalf of
the Utah State Tax Commission was James E. Harward, Hearing Officer. Present for and in behalf of the Petitioner
was XXXXX. Petitioner presented
evidence that the company had not been in existence a very long time at the
time of the late filing. The Petitioner
explained that the return was filed and the taxes paid late because the
accountant for the company was out of town.
Petitioner has no history of late filings.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that the penalty
assessed by the Auditing Division be affirmed.
DATED
this 14 day of February, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
Mark K.
Buchi Joe
B. Pacheco
Chairman Commissioner
R. H. Hansen Roger
O. Tew
Commissioner Commissioner