BEFORE THE UTAH STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
PETITIONER, :
: INFORMAL
HEARING
v. :
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
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner