BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-0996
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, Hearing Officer, heard the matter for the Tax Commission. The hearing was conducted by telephone. XXXXX represented the Petitioners. The Petitioners argued that the prepayment for the XXXXX, was filed approximately fifteen days late. The reason for the filing late was that the form had not been received from the state. A letter dated XXXXX, from XXXXX confirms that the second quarter sales tax return was not mailed to the Petitioner. The letter gave ten days to file the return from the date of the letter to avoid assessment of penalties and interest.
DECISION AND ORDER
Based upon the foregoing, it is the Decision and Order of the Utah Stat Tax Commission that the penalty and interest be waived. If the Petitioner has paid the amount previously requested then any overpayment should be refunded to the Petitioner.
DATED this 11 day of December, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis