86-0044
Withholding
Signed 10/15/86
BEFORE
THE STATE TAX COMMISSION OF UTAH
_____________________________________
XXXXX, )
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION DIVISION OF THE : Appeal No. 86 0044
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT
OF CASE
An Informal Hearing was
held on August 28, XXXXX. The hearing
was conducted by telephone conference call between XXXXX, Utah, and the Tax
Commission. XXXXX, Hearing Officer, conducted
the hearing for the Tax Commission.
Prior to the hearing, Petitioners presented evidence by letter dated
August 18, XXXXX, which was made a part of the record.
The information
presented as part of the record and also brought forth in the hearing indicated
that the Petitioners had overpaid their taxes for XXXXX. They waited for a credit notification for
the tax year XXXXX, after requesting the same from the Tax Commission. After not having any communication with the
Tax Commission, the Petitioners paid their taxes for the quarters in XXXXX
without receiving a notification of the credit or how to apply the credit. The Petitioners were subsequently assessed a
late filing penalty.
DECISION
AND ORDER
Based upon the evidence
presented at the hearing, and the evidence presented prior to the hearing, the
Tax Commission declines to exercise its discretionary authority to waive the
penalty. The penalty assessment is
sustained.
DATED this 15 day of
October, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B. Pacheco G.
Blaine Davis
Commissioner Commissioner
* Since the hearing on this case, Chairman
Mark K. Buchi has resigned and R. H. Hansen has been appointed as the Chairman
for the Commission. G. Blaine Davis has
been appointed as a Commissioner and has been duly advised of the facts and
circumstances regarding this case and is qualified to sign this decision.
NOTICE: You have 30 days after the date on the Mailing Certificate to
request a Formal Hearing.
^^