BEFORE THE UTAH STATE TAX
COMMISSION OF UTAH
_____________________________________________
XXXXX
Petitioner, : INFORMAL DECISION
v. :
COLLECTION
DIVISION OF THE : Appeal No. 87-2157
UTAH STATE TAX COMMISSION : Account
No. XXXXX
Respondent. :
______________________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission from a decision of the Collection
Division of the Utah State Tax Commission (Respondent) to assess penalty on
individual income tax account No. XXXXX for XXXXX. An informal hearing was held on XXXXX in the offices of the Utah
State Tax Commission. David J.
Angerhofer, Hearing Officer, heard the matter for the Tax Commission. XXXXX represented himself.
Petitioner
stated that he timely filed and paid the tax due and owing for XXXXX. Petitioner presented a copy of his check
register, to show that the check for his state taxes was written in
sequence. Petitioner also presented a
copy of the actual envelope in which the return was filed. The photocopy indicated that the envelope
was postmarked XXXXX, but that the envelope had been crumpled. Petitioner requests a waiver of the penalty.
FINDINGS
The
preponderance of the evidence indicates that Petitioner timely wrote a check in
the amount of the taxes due for XXXXX.
The damaged condition of the envelope suggests that the envelope had
been mishandled or misplaced at one point during its transit to the Utah State
Tax Commission. It is reasonable to
assume that the mishandling of the envelope delayed the date on which it was
postmarked.
FINDINGS
The
preponderance of the evidence indicates that Petitioner timely wrote a check in
the amount of the taxes due for XXXXX.
The damaged condition of the envelope suggests that the envelope had
been mishandled or misplaced at one point during its transit to the State Tax
Commission. It is reasonable to assume
that the mishandling of the envelope delayed the date on which it was
postmarked.
DECISION AND ORDER
Based
on the foregoing, it is the Decision and Order of the Utah State Tax Commission
that Petitioner's request for waiver of the penalty on individual income tax
account No. XXXXX for XXXXX be granted.
The
Collection Division of the Utah State Tax Commission is hereby ordered to
adjust its records in accordance with this decision.
DATED
this 9 day of May, 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