BEFORE THE UTAH STATE TAX COMMISSION
: INFORMAL DECISION
COLLECTION DIVISION OF THE )
UTAH STATE TAX COMMISSION, : Appeal No. 86-0148
) Account No. XXXXX
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