BEFORE THE UTAH STATE TAX
COMMISSION OF UTAH
_____________________________________________
XXXXX
Petitioner, : INFORMAL DECISION
v. :
COLLECTION
DIVISION OF THE : Appeal No. 87-1700
UTAH STATE TAX COMMISSION : Account
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. 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
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner