BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-1922
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, 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.
R. H. Hansen Roger O. Tew
Joe B. Pacheco