87-0504 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :           INFORMAL DECISION

v.                                                                                 :

COLLECTION DIVISION OF THE                          :           Appeal No. 87-0504

STATE TAX COMMISSION OF UTAH,                  )           Acct. No. XXXXX

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            This is appeal to the Utah State Tax Commission from a decision of the Collection Division of the Utah State Tax Commission (Respondent) to assess penalty and interest on sales and use tax account No. XXXXX for the XXXXX.  A telephone conference hearing was held on XXXXX in the offices of the Utah State Tax Commission.  David J. Angerhofer, Hearing Officer, heard the matter for the Commission.  XXXXX represented the Petitioner.  Petitioner stated that the return was mailed timely (five days early) but was then returned by the U.S. Postal Service for "lack of address."  The check, with the Tax Commission address, was put into the envelope backwards and did not show through the window of the envelope.  A 10% penalty was assessed but was later reduced to $$$$$.  Petitioner requests a complete waiver of the penalty on the basis that the original return was timely filed.  The Petitioner sent the original envelope to the Tax Commission, noting the postmark on the face of it.

DECISION AND ORDER

            Based on the foregoing, it is the Decision and Order of the Utah State Tax Commission that the $$$$$ penalty on sales and use tax account XXXXX for the XXXXX be waived.  The assessment of interest on this account is affirmed

            DATED this 11 day of December, 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH

R. H. Hansen                                                                G. Blaine Davis

Chairman                                                                      Commissioner

Joe B. Pacheco