BEFORE THE STATE TAX
COMMISSION OF UTAH
___________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-0509
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for an Informal Hearing on
XXXXX. James E. Harward was the Hearing
Officer assigned to hear the matter for and in behalf of the Tax Commission. The Petitioner did not appear.
After
reviewing the evidence and the documentation on file, the Hearing Officer
recommended that the matter be decided on the evidence in the file without
dismissal for failure to appear. Based
on this recommendation the Tax Commission makes its decision.
DECISION
The
Commission after reviewing the file determines that the stamped date received
on the return is within a reasonable time of the due date to raise an inference
that the return was mailed timely.
Therefore, the Commission waives the penalty and interest. It is, therefore, ordered that the
Collection Division of the Utah State Tax Commission adjusts its records to
reflect this decision.
DATED
this 5 day of October, 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 Commissioner