87-1974 - Income

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

COLLECTION DIVISION OF THE                          :           Appeal No. 87-1974

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.  James E. Harward, Hearing Officer, heard the matter for the Tax Commission.  The matter was conducted over the telephone pursuant to the request of the Petitioner.

            The Petitioner presented evidence that the return for the tax year XXXXX was timely and properly mailed.  The return was accompanied with a check. Apparently the return and the check were lost.  Petitioner then proceeded to contact the Tax Commission after discovering that the check had not been

processed through the bank and made arrangements for filing a duplicate return and a new check.  Petitioner submitted evidence of the issuance of the original check to corroborate the statements that the return and check were mailed and submitted on time.

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 XXXXX income is hereby waived.  The interest is affirmed.

            DATED this 19 day of January, 1988.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner   Commissioner