85-0339 - Sales

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