BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-2317
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, 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
Joe B. Pacheco G. Blaine Davis