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