BEFORE THE STATE TAX COMMISSION OF UTAH
Petitioner, : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-0044
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission for an informal hearing on XXXXX. James E. Harward, Hearing Officer, heard the matter for and in behalf of the Tax Commission. XXXXX appeared representing the petitioner.
The Petitioner presented evidence that the subject penalty is associated with the late payment of the prepayment for XXXXX. The Petitioner asserts that the check was written out timely and the return was timely prepared. However, due to a misconception that it was due at the end of the month it was not mailed until it was brought to the attention of a representative of the Petitioner that it was due on the fifteenth. It was immediately filed with the Tax Commission and paid. It was approximately a week to 10 days late at that point. The Petitioner requests a waiver of the penalty and interest based upon the prior payment history in the fact that it was only a few days late.
DECISION AND ORDER
Based upon the foregoing the decision and order of the Utah State Tax Commission that the penalty be reduced to $$$$$ and that the interest be affirmed in total.
this 22 day of May, 1987.
Joe B. Pacheco G. Blaine Davis
Roger O. Tew R. H. Hansen