BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-0629
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. 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
Commissioner