BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
)
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0111
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
This
is an appeal from the Utah State Tax Commission from a decision of the
Collection Division of the State Tax Commission of Utah to assess a 10 percent
penalty of $$$$$ on Account No. XXXXX for the third quarter of XXXXX.
An
Informal Hearing was held on August 20, 1986, in the offices of the Utah State
Tax Commission. James E. Harward,
Hearing Officer, heard the matter for the Commission.
Petitioner,
assuming that all forms were due at the end of the month, filed his return on
October 31, XXXXX. Because the return
was actually due on October 30, XXXXX, Petitioner's return for the third
quarter of XXXXX was filed one day late.
Petitioner otherwise has an excellent account history. The other returns have been filed timely and
there are no other liabilities.
DECISION AND ORDER
The
Tax Commission hereby reduces the penalty on Account No. $$$$$ to $$$$$ for the
third quarter of XXXXX.
The
Collection Division of the Utah State Tax Commission is hereby ordered to adjust
its records in accordance with this decision.
DATED
this 7 day of October, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
0. Tew
Chairman Commissioner
ABSENT
Joe B.
Pacheco G.
Blaine Davis *
Commissioner Commissioner