BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 88-0082
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission as an informal adjudicative proceeding under Utah Code Ann. §63-46b-5. James E. Harward acted as the presiding officer for the Utah State Tax Commission. XXXXX represented the Petitioner.
The Tax Commission, after reviewing the recommendation of the presiding officer and the evidence and arguments presented at the hearing, grants the request of the Petitioner and waives the penalty. The reason for the decision is that the Tax Commission, after reviewing the evidence, finds that the Petitioner was in fact only 4 days late with 2 of the 4 days being an intervening weekend. Based on this evidence the Tax Commission waives the penalty.
DATED this 31 day of May of 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis