BEFORE THE UTAH STATE TAX COMMISSION OF UTAH
: INFORMAL HEARING
COLLECTION DIVISION OF THE : APPEAL NO. 87-0173
STATE TAX COMMISSION OF UTAH, ) ACCT. NO. XXXXX
: LIABILITY PERIOD
RESPONDENT. : XXXXX
STATEMENT OF CASE
Petitioner requests a waiver of penalties and interest assessed along with the deficiency assessment on the XXXXX, filing period. Petitioner's reason for requesting the waiver of penalty and interest is that the Tax Commission records were not properly updated and the delinquent notice did not reach Petitioner until a year and one-half after the return was filed. An oral hearing was not requested. Therefore, the Commission decides this matter on the record before it.
DECISION AND ORDER
Based on the foregoing, it is the Decision and Order of the Utah State Tax Commission to deny Petitioner's request for waiver of penalty and interest. Respondent acted within the time prescribed by law in which to assess deficiencies.
DATED this 1 day of September, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis