BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-0509
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
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.
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
Joe B. Pacheco G. Blaine Davis