BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 86 1529
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Tax Commission for an Informal Hearing on XXXXX. James E. Harward, Hearing Officer, heard the
matter for the Tax Commission. XXXXX
appeared representing the Petitioner.
Petitioner
presented evidence that the company is a family business taking up
approximately half of the personal residence of XXXXX. During the period in question, the business
was being moved and redecorated. During
the move the appropriate tax form was not received. After locating the proper tax form and getting it filled out and
completed, the return was late. The
records before the Tax Commission indicate that the return was received and
paid on XXXXX. The quarter in question
is the second quarter of XXXXX which would have been due on the last day of
XXXXX. By this calculation, the return
and payment was only one day late.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order that the penalty be waived.
DATED
this 9 day of January, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner