BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-1302
UTAH STATE TAX COMMISSION, : 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 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
Joe B. Pacheco G. Blaine Davis