BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX, )
:
Petitioner, )
: INFORMAL
DECISION
)
v. :
)
COLLECTION
DIVISION OF THE :
UTAH STATE TAX
COMMISSION, ) Appeal No. 86-0244
) Account
No. XXXXX
:
Respondent. )
_____________________________________
This
matter was scheduled for hearing before the Tax Commission on XXXXX. By letter dated XXXXX, XXXXX, CPA for the
Petitioner requested that the hearing be waived and the matter be submitted on
the record.
STATEMENT OF CASE
An
extension request for the Petitioner was made on XXXXX, by the CPA for the
Petitioner. However, insufficient
postage was place on the package and, therefore, it was returned to the sender
on XXXXX. The package was then remailed
with sufficient postage on XXXXX.
FINDINGS
The
penalty was properly assessed and the Tax Commission declines to waive the
penalty.
DATED
this 2 day of September, 1986.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco
Commissioner