87-2615

Sales

Signed 9/29/88

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

Petitioner, )

v. ) INFORMAL DECISION

COLLECTION DIVISION OF THE ) Appeal No. 87‑2615

UTAH STATE TAX COMMISSION, ) Acct. No. XXXXX

Respondent. )

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission pursuant to the rules of administrative procedure in the Administrative Procedures Act of Utah Code Ann. for an informal proceeding. James E. Harward, Presiding Officer, heard the matter for and in behalf of the Tax Commission. The Petitioner was represented by XXXXX.

The Petitioner presented evidence that he was out of country in XXXXX during the period in question. He attempted on several occasions by writing and requesting appropriate forms be sent to him. He did not receive them in a timely fashion. Upon receipt, he immediately filed and paid.

DECISION AND ORDER

Based upon the foregoing, it is the decision and order of the Utah State Tax Commission that the outstanding balance for XXXXX income tax year be and is hereby waived, and any payments received after XXXXX which were applied to the XXXXX income tax year are ordered to be refunded.

DATED this 29 day of September, 1988.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

For the Commission

G. Blaine Davis

Commissioner

NOTICE: You have thirty days after the date on the Mailing Certificate to request a Formal Hearing.

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