BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 86 1852
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
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
Joe B. Pacheco G. Blaine Davis