86-0482 - Sales

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