BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-2040
STATE TAX
COMMISSION OF UTAH, ) 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 and on behalf of the Tax Commission. XXXXX was present.
The
Petitioner presented evidence that an extension was properly and timely
filed. The tax and filing was filed
within the six month extension. However, interest was not paid until
XXXXX. At the time payment was made for
the interest the Petitioner requested a waiver of penalty for $$$$$. The Tax Commission does not have record of
the filing of the extension.
DECISION AND ORDER
The
Tax Commission after reviewing the file, the evidence and documentation
presented at the hearing, hereby reduces the penalty to a $50.00 late filing
fee due to the late payment of the interest.
DATED
this 2 day of February, 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