BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX, )
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0482
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
This
matter came before the Tax Commission on XXXXX. James E. Harward, Hearing Officer, heard the matter for the Tax
Commission. XXXXX appeared representing
the Petitioner.
The
representative of the Petitioner testified that on the morning of XXXXX, a
check and a return was received from XXXXX of XXXXX. The check and the return were hand delivered to the receptionist
at the Heber M. Wells Building, 160 East 300 South. The woman to whom it was handed was behind the glass window in
the main foyer in the Heber M. Wells Building.
At that time the woman took the return and the check in the envelope and
tossed it into a wire basket without stamping it in. The Petitioner's representative presented copies of time and
scheduling calendars for the XXXXX and XXXXX of XXXXX, which showed the planned
schedule for the picking up and delivering the tax return and check.
The
individual recalls the day specifically because it was someone's birthday on
that day and she had to do something in relation to the birthday. The records
of the Tax Commission indicate that the tax payment was logged in one day after
the due date.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order that the penalty and the
associated interest in this matter be waived.
DATED
this 1 day of December, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner