BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-1887
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 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.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner