BEFORE THE UTAH STATE TAX COMMISSION OF UTAH
Petitioner, : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-1700
UTAH STATE TAX COMMISSION : Account 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. XXXXX, appeared representing the Petitioner.
The late payment of the withholding for XXXXX, was due to a typographical error on the cover letter submitted to the Petitioner by his CPA. The typographical error indicated that the client was to sign the return and mail it in and that no money was due. XXXXX has an excellent payment history.
DECISION AND ORDER
Based upon the foregoing, it is the decision and order of the Utah State Tax Commission that the penalty be affirmed and Petitioner's request is denied.
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