BEFORE THE STATE TAX COMMISSION OF UTAH
: Informal Decision
) Appeal No. 85-0490
COLLECTION DIVISION OF THE : Acct. No. XXXXX
COMMISSION OF UTAH )
STATEMENT OF CASE
This matter came before the Utah State Tax Commission for an Informal Hearing on XXXXX. James E. Harward, Hearing Officer, heard the matter for the Utah State Tax Commission. The Petitioner was represented by XXXXX.
The Petitioner stated that the penalty was due to the Petitioner's failure to make monthly prepayments on the quarterly return for the 2nd quarter of XXXXX.
Petitioner argued that the return for the 2nd quarter of XXXXX, was filed and the tax paid on time.
DECISION AND ORDER
Based upon the foregoing facts and the evidence presented at the hearing, it is the Decision of the Commission that penalty and interest assessed against the Petitioner be sustained. The reasoning behind this is that the tax is required to be prepaid on a monthly basis and the Petitioner failed to do so. Sufficient cause or grounds was not shown by which the Commission could waive the assessment of the penalty and interest.
DATED this 21 day of March, 1986.
BY ORDER OF THE UTAH STATE TAX COMMISSION
Mark K. Buchi Joe Pacheco
R. H. Hansen Roger O. Tew