BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 88-0629
UTAH STATE TAX COMMISSION, : Acct. No. XXXXX
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. XXXXX was present.
Petitioner presented evidence that she in fact filed the return timely. When she did not receive her refund check she inquired of the Tax Commission and discovered that the return had been misplaced. She immediately filed a duplicate return. A penalty was assessed. The Petitioner has requested waiver of the penalty.
DECISION AND ORDER
Based on the foregoing, it is the decision and order of the Utah State Tax Commission that the request of the Petitioner be granted, that the penalty be waived, and that the refund be given to the Petitioner.
DATED this 29 day of September, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
FOR THE COMMISSION
G. Blaine Davis