BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 88-0638
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 appeared representing the Petitioner.
Petitioner presented evidence that the CPA prepared the return and sent it to the wrong address for signature and payment. Because of that action, the return was approximately nine days late. When the return was received it was immediately signed and the payment made.
DECISION AND ORDER
Based upon the foregoing, it is the decision and order of the Utah State Tax Commission that the Petitioner's request be granted and the outstanding late fees for the fourth quarter XXXXX sales tax be and are hereby waived.
DATED this 27 day of September, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
FOR THE COMMISSION
G. Blaine Davis