BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 86 1852
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission on XXXXX, for an Informal
Hearing. James E. Harward, Hearing
Officer, was scheduled to hear the matter.
Petitioner did not appear at the scheduled time for the hearing. After reviewing the documents and evidence,
the Hearing Officer recommended to the Commission that the matter be decided on
record rather than dismissal for failure to appear.
The
Petitioner was assessed a penalty for the late filing of the first quarter of
XXXXX, in the sum of $$$$$. Interest
was also assessed in the sum of $$$$$.
The Petitioner requests a waiver of the penalty and interest due to his
good paying record which stretched back over forty-two years. By action of the Commission on XXXXX, the
penalty was reduced to $$$$$.
Thereupon, the Petitioner paid the $$$$$ and requested that the $$$$$ be
returned based on the good filing record of the Petitioner.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order of the Utah State Tax
Commission that $$$$$ which had previously been taken by the Commission be
affirmed and the request for further reduction of the Petitioner be denied.
DATED
this 5 day of March, 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