BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-0638
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 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
Commissioner