BEFORE THE STATE TAX COMMISSION OF UTAH
v. ) INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 86 0193
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
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
Joe B. Pacheco G. Blaine Davis *