BEFORE THE UTAH STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-0976
STATE TAX COMMISSION OF UTAH, ) Account No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission for an informal hearing. The hearing was conducted by telephone conference over a long distance telephone call. James E. Harward, hearing officer, heard the matter for the Tax Commission. XXXXX appeared representing the Petitioner.
Petitioner argues that an extension was properly filed with the Utah State Tax Commission for the year ending XXXXX. The return was properly filed within the extension period. Apparently the return was never filed or received by the Tax Commission. A copy of the extension was supplied by the Petitioner to the hearing officer.
DECISION AND ORDER
Based upon the foregoing, it is the Decision and Order of the Utah State Tax Commission that the penally set for the period ending XXXXX, is hereby waived.
DATED this 26 day of October, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis