BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-1974
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 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
Joe B. Pacheco G. Blaine Davis