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