BEFORE THE STATE TAX COMMISSION OF UTAH
c/o XXXXX, )
v. ) INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 86 0391
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
STATEMENT OF CASE
An Informal Hearing was scheduled for XXXXX, however, Petitioners failed to appear for that hearing. In response to an order to show cause why their Petition for Redetermination should not be dismissed, Petitioners asserted that their son was in intensive care at the time of the hearing and requested a decision based on the file.
Petitioners assert that the October to December, XXXXX, sales tax return was filed and paid timely, but that the check and return were lost in the mail. When Petitioners received a notice indicating that they owed a tax including penalty and interest for the period in question, Petitioners immediately had payment stopped on the first check and a new check was issued. Petitioners presented a copy of their stop payment order as evidence that a check was issued and mailed to the Tax Commission in a timely manner. Petitioners stop payment order indicates that payment was being stopped on check No. XXXXX which was dated XXXXX.
DECISION AND ORDER
Based on the foregoing facts, it is the Decision and Order of the Utah State Tax Commission, that Petitioners established by a preponderance of the evidence that they mailed and paid their October to December, XXXXX, sales tax return and payment in a timely manner. Therefore, Petitioners' request for penalty waiver is granted; however, the interest will not be waived.
DATED this 1 day of December, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew