BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
: Informal
Decision
Petitioner :
v. :
COLLECTION
DIVISION OF THE : Appeal No. 87-0046
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, heard the matter for and in behalf of the Tax Commission. The Petitioner did not appear. After reviewing the file, the Hearing Officer
recommends the decision based on the record without a dismissal for failure to
appear. Based upon this recommendation,
the Commission finds that the Petitioner was late in filing his second quarter
XXXXX returns. A penalty of $$$$$ was
properly assessed for the late filing of the return and interest was also
properly assessed. Therefore, the
Commission declines to waive any penalty and interest associated with this
account for XXXXX.
DATED
this 22 day of May, 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