BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-1922
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,
conducted the matter for the Tax Commission.
The hearing was conducted over long distance telephone lines and
electronically recorded. XXXXX
represented the Petitioner.
The
Petitioner presented evidence that the withholding period in question, i.e.,
XXXXX, was timely and properly filed.
In conjunction with that, the Petitioner has submitted checks, one dated
XXXXX, and one dated XXXXX, both of which were canceled in the vicinity of the
due date of XXXXX.
DECISION AND ORDER
Based
on the foregoing, it is the Decision and Order of the Utah State Tax Commission
that the penalty for the late filing of withholding for XXXXX, on account No.
XXXXX is hereby waived.
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