BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-1084
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. At the request of the Petitioner, this matter was conducted over long distance telephone lines and electronically recorded. James E. Harward, Hearing Officer, conducted the matter for and in behalf of the Tax Commission. Petitioner was represented by XXXXX.
Petitioner presented evidence in the form of a statement of account and a check register to show that the check was timely and properly written to the Utah State Tax Commission for the XXXXX. The records of the Tax Commission indicate that the return was properly and timely filed. The Petitioner argues that the check was lost by the Tax Commission.
DECISION AND ORDER
Based upon the foregoing it is the Decision and Order of the Utah State Tax Commission that the penalties associated with the filing the XXXXX sales tax are hereby waived.
DATED this 15 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