BEFORE THE STATE TAX COMMISSION OF UTAH
: DECISION FROM
v. : INFORMAL ADJUDICATIVE
COLLECTION DIVISION OF THE : Appeal No. 88 0015
UTAH STATE TAX COMMISSION, : Acct. No. XXXXX
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.
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
Joe B. Pacheco G. Blaine Davis