BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-1302
UTAH STATE TAX COMMISSION, : 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 Petitioner's evidence indicated that she is no longer doing
business during the year XXXXX.
Therefore, no tax was due. The
Petitioner then submitted a return with her individual income tax in
XXXXX. A penalty of $$$$$ was assessed
for the late filing of the return even though no tax was due. The Petitioner has requested that the
account be canceled.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order of the Utah State Tax
Commission that the late filing fee for XXXXX, return be affirmed. The Petitioner is required by statute to
timely file a final return. The
Petitioner failed to do so in a timely manner.
DATED
this 8 day of January, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner