BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-2340
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 was present representing himself.
The
Petitioner was out of state at the time the return and payment was due. Furthermore, he did not have the money to
make the payment. He planned on paying
it when he got back in the state which he did.
Petitioner feels strongly that he shouldn't pay more than what is
due. He feels that the penalty is not
due and is unjustly charged.
DECISION AND ORDER
The
Tax Commission, after reviewing the evidence and arguments and the
recommendation of the Hearing Officer, concludes that the penalty was properly
assessed. The statute is clear on the
assessment of the penalty for the late filing.
Petitioner did not file an extension.
The Petitioner was unaware of any extension privileges. However, the Tax Commission finds no
evidence on which it can base an adjustment or waiver of the penalty. Therefore, the Petitioner's request for
waiver is denied.
DATED
this 9 day of May, 1988.
BY ORDER OF THE STATE TAX COMMISSION UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner