87-0048 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

                                                                                    :           INFORMAL DECISION

v.                                                                                 :

COLLECTION DIVISION OF THE                          :           Appeal No. 87-0048

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 XXXXX returns.  A penalty of $50 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