86-0244 - Income

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