BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-0082
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
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.
DECISION
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
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner