BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0193
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
An
Informal Hearing was held on XXXXX.
James E. Harward, Hearing Officer, heard the matter for the Tax
Commission. XXXXX represented the
Petitioner.
The
Petitioner presented evidence that under exactly the same circumstances, a
company named XXXXX requested a waiver of penalty and received it. The Petitioner's waiver request was
denied. All other reports were timely
filed.
Tax
Commission files indicate that the facts surrounding XXXXX's penalty waiver
differ from Petitioners situation.
XXXXX and XXXXX's accountants each thought the other filed an extension
request. Petitioner's Petition for
Redetermination indicates that its late filing was the result of a
misunderstanding of when its fiscal year began and ended.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order of the Utah State Tax
Commission that the penalty and interest assessment be sustained.
DATED
this 7 day of October, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis *
Commissioner Commissioner