86-1529 - Sales

 

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