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