BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
: DECISION
FROM
v. : INFORMAL ADJUDICATIVE
: PROCEEDING
COLLECTION
DIVISION OF THE : Appeal No. 88 0015
UTAH STATE TAX COMMISSION, : Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission as an informal adjudicative
proceeding under Utah Code Ann. § 63-46B-5.
James E. Harward acted as the Presiding Officer for the Utah State Tax
Commission. XXXXX and XXXXX appeared
representing the Petitioner.
DECISION
The
Tax Commission, after reviewing the recommendation of the Presiding Officer and
the evidence and arguments presented at the hearing, grants the request of the
Petitioner and waives the penalty and interest associated with the corporate
franchise tax filing for the fiscal year ending XXXXX.
REASONS FOR THE DECISION
The
Tax Commission, after reviewing the evidence, finds that a check was, in fact,
written and a return was mailed to the Tax Commission. The return was timely and properly received. However, the check was lost.
DATED
this 31 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