BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX, )
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0149
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission on XXXXX, for an Informal
Hearing. James E. Harward, Hearing
Officer, heard the matter for the Tax Commission. XXXXX and XXXXX appeared representing the Petitioner.
The
Petitioner presented evidence that for the second quarter, XXXXX, prepayment of
sales tax the Petitioner did not receive a form from the State Tax
Commission. The Petitioner claims that
it was sent to the wrong address and was not received until XXXXX. This was well after the time required for
the filing of the prepayment. In checking
into the matter, the Petitioner claims that they were not listed on the
computer to receive the tax notice.
Petitioner believes, therefore, that the Petitioner should not be
responsible for the late filing penalty.
DECISION AND ORDER
Based
on the foregoing, it is the Decision and Order of the Commission that the
penalty be sustained.
DATED
this 9 day of January, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis