BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
) INFORMAL DECISION
) Appeal No. 93‑1448
) Account No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission for an informal hearing on XXXXX. Paul F. Iwasaki, presiding officer, heard the matter for and on behalf of the Commission. Present and representing the Petitioner was XXXXX.
The Petitioner's representative, XXXXX, testified that on XXXXX, he spoke with the Comptroller of the business, XXXXX, to ensure that the fourth quarter XXXXX sales tax return had been filed and paid. A letter attesting to the fact that it was timely filed, signed by XXXXX, was submitted by XXXXX at the hearing.
The Petitioner was assessed a penalty in the amount of $$$$$ plus interest by the Commission for an alleged late filing of that period. It was alleged by the Commission that the return was not filed until XXXXX. When attempts were made to obtain the envelope which the return was mailed in to examine the postmark, no envelope could be found.
DECISION AND ORDER
The Tax Commission finds sufficient cause does exist to waive the penalty and interest associated with the fourth quarter XXXXX sales tax period. It is so ordered.
DATED this 8 day of November, 1993.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val Oveson Roger O. Tew
Joe B. Pacheco Alice Shearer
NOTICE: You have twenty (20) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of the final order to file in District Court a petition for judicial review. Utah State Tax Commission Administrative Rule R861‑5A‑1(p) and Utah Code Ann. '63‑46b-14(3)(a).