BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-2158
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. XXXXX appeared representing the Petitioner. The matter was conducted over long distance
telephone lines. Petitioner presented
evidence and arguments that returns were timely and properly filed for all of
XXXXX which return indicated that Petitioner is no longer traveling in the
State of Utah. It appears from the
dates and the time signature on those returns that they were timely and
properly filed. In addition, the
Petitioner sent in numerous returns indicating that returns were no longer
being filed because Petitioner was not in Utah. After all of these returns were filed and properly sent in
notifying the Tax Commission that they were no longer running trucks in Utah,
the Tax Commission assessed a penalty for XXXXX. The return was dated XXXXX, and signed by XXXXX indicates that no
trucks run in Utah "none" was properly filed and sent in by the
Petitioner.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order of the Utah State Tax
Commission that the penalty be waived.
DATED
this 23 day of February, 1988.
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