BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-1127
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
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
Joe B. Pacheco