BEFORE THE UTAH STATE TAX COMMISSION
_____________________________________
XXXXX
:
Petitioner, :
: AMENDED
v. : INFORMAL DECISION
:
: Appeal No.
88-2259
COLLECTION
DIVISION OF THE :
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 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
Chairman Commissioner
ABSTAINED
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner
^^