BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL DECISION
: Appeal No. 88-2259
COLLECTION DIVISION OF THE :
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 and the Administrative Procedures Act for informal adjudicative proceedings. The Petitioner requested a waiver of the penalty associated with the filing of the third quarter XXXXX sales tax. The Petitioner contends that he timely prepared and mailed the return and checks to the Tax Commission. In support, the Petitioner has submitted copies of the check register and the front and back of checks associated with the check and the date in question.
DECISION AND ORDER
Based on the foregoing, the Tax Commission finds sufficient cause to waive the penalty for the third quarter XXXXX sales tax return.
DATED this 31 day of May, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis