BEFORE THE STATE TAX COMMISSION OF UTAH
v. ) INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 86 0340
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
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
Joe B. Pacheco G. Blaine Davis<