BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-0993
STATE TAX
COMMISSION OF UTAH, )
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 the Tax Commission. The hearing was conducted over the telephone. XXXXX, CPA, XXXXX, appeared representing the
Petitioner. The subject property
involves a corporate franchise tax for the year ending XXXXX. An extension was applied for which would
extend the filing date until XXXXX.
However, on XXXXX, the check was cut and the return was mailed in on
XXXXX. Several months later when the
check had not cleared, an inquiry was made by the Petitioner as to the
whereabouts of the check. A new check
was issued and the old check was canceled.
Copies of the checks both before and after the lost check was submitted
by the Petitioner showing that the check was, in fact, issued on the date
indicated.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order of the Utah State Tax
Commission that the penalty associated with the year end filing for XXXXX, is
hereby waived.
DATED
this 26 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