BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
:
Petitioner, : Informal Decision
:
v. :
:
COLLECTION
DIVISION OF THE :
STATE TAX
COMMISSION OF UTAH ) Appeal No. 85-1599
:
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. The Petitioner was present. The Petitioner has requested a waiver of the
penalty because the deficiency amount was only XXXXX, therefore, a XXXXX penalty
is excessive. In addition, he argued
that one can round to the nearest whole number, which he did, in computing the
tax. Therefore, there is no deficiency
and no penalty.
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 presently due be waived.
DATED
this 14 day of February, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
Mark K.
Buchi Joe
B. Pacheco**
Chairman Commissioner
R. H. Hansen Roger
O. Tew
Commissioner Commissioner