BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : INFORMAL DECISION
v. :
COLLECTION
DIVISION OF THE :
STATE TAX
COMMISSION OF UTAH, ) Appeal No. 87-0021
Respondent. : Acct. No. XXXXX
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for an Informal Hearing on
XXXXX. James E. Harward, Hearing
Officer, heard the matter for and in behalf of the Commission. The Petitioner, XXXXX was present. Petitioner presented evidence that the
subject tax returns were filed and paid on time with company check XXXXX. For some unknown reason the check was
lost. A photocopy of the voucher check
indicating its date in XXXXX, with the amount due was presented as
evidence. In addition, check XXXXX
which was a check to the Internal Revenue Service written out on the same day
also was presented as evidence as well as check XXXXX and XXXXX which showed
checks written out to various taxing entities which were in fact cashed and
written on or about the same date in time.
DECISION AND ORDER
Based
upon the foregoing, the decision and order of the Utah State Tax Commission
that the penalty and interest associated with the account XXXXX be waived for
XXXXX.
DATED
this 26 day o June, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Joe
B. Pacheco
Chairman Commissioner
ABSENT
Roger O. Tew G.
Blaine Davis
Commissioner Commissioner