BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 86 1845
STATE TAX COMMISSION
OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter is decided by the Tax Commission on the file after waiver of an oral
hearing.
The
Petitioners were told by their tax preparer that monthly payments would be
acceptable to the Tax Commission. Based
upon this representation, $$$$$ a month payments were made for two months until
notice of the tax, penalty and interest and demand was made upon the Petitioners. Petitioners then paid the full amount due.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order that the penalty and interest
be affirmed. The Commission finds that
the penalty was properly assessed for late payment of the tax.
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