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