BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX ) INFORMAL DECISION
v. :
COLLECTION DIVISION
OF THE : Appeal No. 87-0894
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
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
Chairman Commissioner
Joe B.
Pacheco Roger
O. Tew
Commissioner Commissioner