BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
:
Petitioner )
: Informal
Decision
v. )
:
) Appeal No.
85-0490
COLLECTION
DIVISION OF THE : Acct. No. XXXXX
STATE TAX
COMMISSION OF UTAH )
:
Respondent. )
_____________________________________
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
Chairman Commissioner
R. H. Hansen Roger
O. Tew
Commissioner Commissioner