BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0110
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission on November 7, 1986, for an
Informal Hearing. James E. Harward,
Hearing Officer, heard the matter for the Tax Commission. XXXXX represented the Petitioner.
Petitioner
presented evidence that the return was received by the Tax Commission on XXXXX,
and the check was negotiated and cleared the bank on XXXXX. The Commission records indicate, without
substantiation, a receipt and payment date of XXXXX. No postmarked envelope was presented or made part of the file
which would give the date of mailing of the return and check. However, the date stamped received by the
Commission and the clearing of the check at the bank two days later would
indicate that the return was mailed close to the required filing date.
DECISION AND ORDER
Based
upon the foregoing facts, the Commission waives the penalty and interest.
DATED
this 9 day of January, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner