BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-0993
STATE TAX COMMISSION OF UTAH, )
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
Joe B. Pacheco G. Blaine Davis