BEFORE THE STATE TAX COMMISSION
OF UTAH
_____________________________________
XXXXX, :
c/o XXXXX, )
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0391
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
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