BEFORE THE STATE TAX COMMISSION OF UTAH
XXXXX ) INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-0894
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission for an Informal Telephone Hearing on XXXXX. Prior to the hearing the representative of the Petitioner contacted the Hearing Officer and requested that the matter simply be conducted on a review of the file without a hearing. Based upon this request and review of the file and a recommendation from the Hearing Officer, the Tax Commission makes the following
DECISION AND ORDER
The Tax Commission declines to waive the late filing fee for the tax year XXXXX. The Tax Commission has concluded that the waiver is not appropriate because a fiduciary return was required to be filed. The Petitioner argued that no return was required to be filed when in fact it was required to be filed.
DATED this 5 day of October, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen G. Blaine Davis
Joe B. Pacheco Roger O. Tew