85-1550 - Income

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

                                                                                    :

            Petitioner,                                                         :

                                                                                    :           Informal Decision

v.                                                                                 :

                                                                                    :

COLLECTION DIVISION OF THE                          :

STATE TAX COMMISSION OF UTAH                   )           Appeal No. 85-1550

                                                                                    :

            Respondent,                                                     :

_____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission on 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.

            The Petitioner has requested a waiver of the penalty because of the inordinate delays created by the Tax Commission staff in resolving the matter.

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 be affirmed and interest be computed from XXXXX to the time the tax was paid.  By this decision, the Tax Commission recognizes that the Petitioner was, in fact, late, due to negligence, and therefore, the penalty was properly assessed.

            DATED this 14 day of February, 1986.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

ABSENT

Mark K. Buchi                                                             Joe B. Pacheco*

Chairman                                                                      Commissioner

R. H. Hansen

Commissioner