BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-0085
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 appeared representing
the Petitioner.
The
Petitioner presented evidence that the business was begun in XXXXX. At that time a tax number was
requested. The number and the tax forms
were not received until after the due date of the quarterly return. Petitioner
made several calls to the tax commission requesting the form before it actually
arrived.
DECISION
The
Tax Commission, after reviewing the recommendation of the presiding officer and
the evidence and arguments presented at the hearing, hereby grants the request
of Petitioner and waives the penalty.
It is so ordered.
DATED
this 26 day of August 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