BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-1084
STATE TAX COMMISSION OF
UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
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.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner