93-1448

Sales

Signed 11/8/93

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

In Re: )

) INFORMAL DECISION

XXXXX, )

) 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.

FINDINGS

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.

Absent

W. Val Oveson Roger O. Tew

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner

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).

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