BEFORE THE STATE TAX COMMISSION OF UTAH
v. ) INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 86 0586
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission for an Informal Hearing on February 17, 1987. James E. Harward, Hearing Officer heard the matter on and in behalf of the Tax Commission. XXXXX and XXXXX, CPA appeared representing the Petitioner.
Petitioner presented evidence that the income tax returns for XXXXX were properly and timely filed. However, due to prior history of not having to pay income tax the return was filed without a check thinking that again their would not be a tax due. The Petitioners discovered the error themselves and immediately paid the tax plus accumulated interest. This payment was made sometime in XXXXX.
DECISION AND ORDER
Based upon the foregoing decision and order that a penalty should be properly assessed against the Petitioner for their failure to pay the tax with the return when it was filed. The Commission declines to waive that penalty under the circumstances of this case.
DATED this 20 day of March, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R.H Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis
NOTICE: You have 30 days after the date on the Mailing Certificate to request a Formal Hearing.