BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
:
Petitioner, )
: INFORMAL
DECISION
COLLECTION
DIVISION OF THE )
UTAH STATE TAX
COMMISSION, : Appeal No. 86-0123
) Acct. No.
XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
This
matter came before the Tax Commission for an Informal Hearing on August 25,
1986. By telephone conversation of that
same date, Petitioner notified the Tax Commission that he would not appear at
the hearing and would waive the hearing since he was moving out of town on that
date.
The
Petitioner argued that because of circumstances beyond his control, he was
unable to comply with the extension request and, therefore, filed late.
FINDINGS AND CONCLUSIONS
It
is the Findings and Conclusions of the Utah State Tax Commission is that the
penalty was properly assessed. The Tax
Commission declines to exercise its discretionary authority in waiving any of
the penalty and interest and, therefore, affirms the penalty and interest.
DATED
this 3 day of September, 1986.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner