BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-2317
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. Petitioner was present.
Petitioner
testified that this was the first time she was required to pay taxes. She was unaware of any filing dates; in
fact, she waited for the Tax Commission to send her a notice of the amount due
so that she could pay it. Immediately upon receiving that notice, she did pay
her tax and requests a waiver of the penalty for late payment.
DECISION AND ORDER
Based
upon the foregoing, the Tax Commission finds that the penalty was properly
assessed. However, the Tax Commission
in its discretion elects to waive the penalty.
DATED
this 9 day of May, 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