BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL DECISION
: Appeal No. 88 1672
COLLECTION DIVISION OF THE :
UTAH STATE TAX COMMISSION, : Acct No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission pursuant to the Rules of Administrative Procedure and the Administrative Procedures Act for informal adjudicative proceedings. Petitioner argues that her return was filed XXXXX days late with only $$$$$ due.
DECISION AND ORDER
The Tax Commission, after reviewing the arguments of the Petitioner, finds that the penalty was properly assessed. However, with the small amount owing, the Tax Commission waives the penalty. It is so ordered.
DATED this 28 day of April, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis