BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-1887
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 did not appear. After reviewing the facts and evidence in the file and upon recommendation of the hearing officer, the Tax Commission makes this decision without dismissing the matter for failure to appear.
DECISION AND ORDER
The Tax Commission finds that the $50.00 late filing fee was appropriately assessed against the Petitioner for failure to properly and timely file and pay XXXXX sales tax return. Therefore, the Tax Commission declines to waive the penalty associated with the late filing.
DATED this 29 day of December, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis