BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX, )
:
Petitioners, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0340
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
This
matter was scheduled for a hearing on XXXXX.
The Petitioners waived the hearing and, therefore, this matter is
decided based upon the record before it.
The
Petitioners assert that they filed the correct form prior to XXXXX, asking for
an extension of time to file the return.
An estimated payment was included based upon the XXXXX tax return.
The
records of the Tax Commission indicate that the Petitioners were late for the
tax years XXXXX, XXXXX, XXXXX and XXXXX, and that the return for the XXXXX was
filed on XXXXX.
DECISION AND ORDER
Based
upon the foregoing, it is the conclusion of the Tax Commission that even if a
valid extension had been requested, the filing date for the XXXXX taxes was
late because the XXXXX return would have been due on XXXXX. It is the Decision
and Order that the Petitioners' request for waiver be denied.
DATED
this 1 day of December, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis