BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : INFORMAL DECISION
v. :
COLLECTION
DIVISION OF THE : Appeal No. 87-0029
STATE TAX
COMMISSION OF UTAH, ) Account No. XXXXX
Respondent. :
_____________________________________
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 Tax Commission. The matter was conducted over long distance
telephone lines at the request of the Petitioner. XXXXX represented the petitioner. The Petitioner presented evidence that a check was written out
for XXXXX return for sales tax for XXXXX.
It accompanied the return. The
return was received by the Tax Commission; however, the check was lost. Photocopies of the front and back of the
checks preceding and succeeding the check in question were submitted by the
Petitioner which indicates the check was in fact written on the day specified
and in a timely manner.
DECISION AND ORDER
Based
upon the foregoing, it is the decision and order of the Utah State Tax
Commission that the penalty be waived.
However, the commission reaffirms the assessment of interest in the
amount of $$$$$.
DATED
this 22 day of May, 1987.
BY ORDER OF The State Tax Commission of Utah
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner