BEFORE THE STATE TAX COMMISSION
OF UTAH
_____________________________________
XXXXX
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0192
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
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