87‑2313

Income

Signed 8/3/88

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX ) INFORMAL DECISION

v. )

COLLECTION DIVISION OF THE ) Appeal No. 87‑2313

UTAH STATE TAX COMMISSION, ) Acct. 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 the tax year XXXXX. A telephone conference 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 the Petitioner. Petitioner stated that he timely filed the return on XXXXX at the XXXXX in XXXXX. Also, the return itself is stamped received by the Utah State Tax Commission on XXXXX. The envelope contains an illegible post mark. Petitioner noted that normal mail takes four to five days to reach XXXXX from XXXXX and suggested that the envelope was mishandled and consequently delayed before it was sent out from the XXXXX post office.

FINDINGS

The envelope itself has been post marked at least four times but none of the post marks are legible. The positioning and quality of the post marks suggest that the envelope had been mishandled by the XXXXX post office. It is reasonable to assume that the letter was delayed by several days.

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 penalty on individual income tax account No. XXXXX for the tax year 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 3 day of August, 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

NOTICE: You have 30 days after the date on the Mailing

Certificate to request a Formal Hearing.

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