BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
: Appeal No.
88 2824
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. After
receiving a recommendation of the Presiding Officer the Tax Commission notes
that Petitioner filed timely and sent in a check and payment thereof. However, the check was misplaced. In support of that contention, Petitioner
showed evidence of check stubs and check register.
STATEMENT OF CASE
Based
upon the foregoing, the Tax Commission waives the penalty associated with the
filing of Petitioner's income tax for the tax year XXXXX. It is so ordered.
DATED
this 6 day of April, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner