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