BEFORE THE STATE TAX COMMISSION OF UTAH
: Informal Decision
COLLECTION DIVISION OF THE :
STATE TAX COMMISSION OF UTAH ) Appeal No. 85-1550
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.
Mark K. Buchi Joe B. Pacheco*
R. H. Hansen