BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : INFORMAL DECISION
v. :
COLLECTION
DIVISION OF THE : Appeal No. 87-1108
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for an Informal Hearing on
XXXXX. At the request of the Petitioner
this matter was conducted by telephone over long distance telephone lines. James E. Harward conducted the matter for
and in behalf of the Tax Commission.
XXXXX appeared representing the Petitioner. Petitioner inadvertently failed to mail an extension to the state
for the filing of the form TC20 for tax year end XXXXX. Petitioner claims that the mistake was not a
willful intent to disobey the law and therefore requests a waiver of the late
filing penalties.
DECISION AND ORDER
Based
upon the foregoing it is the Decision and Order of the Utah State Tax
Commission to deny the request of the Petitioner.
DATED
this 15 day of October, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner