BEFORE THE STATE TAX COMMISSION OF UTAH
v. ) INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 86 0044
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
STATEMENT OF CASE
An Informal Hearing was held on August 28, XXXXX. The hearing was conducted by telephone conference call between XXXXX, Utah, and the Tax Commission. XXXXX, Hearing Officer, conducted the hearing for the Tax Commission. Prior to the hearing, Petitioners presented evidence by letter dated August 18, XXXXX, which was made a part of the record.
The information presented as part of the record and also brought forth in the hearing indicated that the Petitioners had overpaid their taxes for XXXXX. They waited for a credit notification for the tax year XXXXX, after requesting the same from the Tax Commission. After not having any communication with the Tax Commission, the Petitioners paid their taxes for the quarters in XXXXX without receiving a notification of the credit or how to apply the credit. The Petitioners were subsequently assessed a late filing penalty.
DECISION AND ORDER
Based upon the evidence presented at the hearing, and the evidence presented prior to the hearing, the Tax Commission declines to exercise its discretionary authority to waive the penalty. The penalty assessment is sustained.
DATED this 15 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
* Since the hearing on this case, Chairman Mark K. Buchi has resigned and R. H. Hansen has been appointed as the Chairman for the Commission. G. Blaine Davis has been appointed as a Commissioner and has been duly advised of the facts and circumstances regarding this case and is qualified to sign this decision.