BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : INFORMAL DECISION
v. :
COLLECTION
DIVISION OF THE : Appeal No. 87-0044
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
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.
DATED
this 22 day of May, 1987.
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner
ABSENT
Roger O. Tew R. H. Hansen
Commissioner Chairman