BEFORE THE STATE TAX COMMISSION OF UTAH
v. ) INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 86 0192
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
STATEMENT OF CASE
An Informal Hearing was held on XXXXX. James E. Harward, Hearing Officer, heard the matter for the Utah State Tax Commission. The Petitioner was represented by XXXXX.
Petitioner asserted that he filed his April-June, XXXXX, sales and use tax return one day late at the most. He claims the return was mailed on time even though it was dated one day late. Petitioner further argued that in twenty years of doing business he has never filed late, and that the return must have been lost in the mail.
Petitioner's April-June, XXXXX, sales and use tax return was post marked and received on August 9, XXXXX.
DECISION AND ORDER
Based upon the foregoing it is the Decision and Order of the Utah State Tax Commission that the penalty and interest assessment be sustained.
DATED this 15 day of October, 1