87-1127 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

COLLECTION DIVISION OF THE                          :           Appeal No. 87-1127

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.  James E. Harward, Hearing Officer, heard the matter for the Tax Commission.  The matter was conducted over long distance telephone lines with XXXXX representing the Petitioner.  The Petitioner presented evidence that the return was timely filed.  However, the check was not placed with the return.  Approximately three months later the Petitioner was notified of the failure to provide a check with the return and submitted payment immediately.  Petitioner claims that no other payments have been late.  The business has been ongoing for over ten years and has an excellent payment record.  The Petitioner requests a reduction or waiver of the penalty on the basis of their past record.

DECISION AND ORDER

            It is the Decision and Order of the Utah State Tax Commission that the penalty associated for the late payment for the XXXXX be reduced to $$$$$.

            DATED this 13 day of January, 1988.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco