BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
:
Petitioner, )
: INFORMAL
DECISION
v. )
:
COLLECTION
DIVISION OF THE )
UTAH STATE TAX
COMMISSION, : Appeal No. 86-0148
) Account
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
came for an Informal Hearing before the Tax Commission on August 25, 1986. James E. Harward, Hearing Officer, heard the
matter for the Tax Commission. XXXXX
appeared representing XXXXX.
The
Petitioner presented evidence that the company is a small corporation presently
with two employees. The quarters under
question were not paid because of overhead requirements which were met
first. The corporation is presently
under the protection of the bankruptcy court under Chapter 11, bankruptcy no.
XXXXX.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order of the Utah State Tax
Commission that the penalties associated with the late filings for XXXXX,
XXXXX, XXXXX, XXXXX, XXXXX, and XXXXX, be sustained without reduction.
DATED
this 2 day of September, 1986.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew