93-2135

Penalty/Int

Signed 9/7/94

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

Petitioner, : ORDER

:

v. : Appeal No. 93-2135

:

COLLECTION DIVISION OF THE : Account No. XXXXX

UTAH STATE TAX COMMISSION, :

Respondent. : Tax Type: Penalty/Int.

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission upon a Petition for Reconsideration, dated XXXXX, filed by Petitioner as a result of the Commission's Informal Decision dated XXXXX.

APPLICABLE LAW

Utah Administrative Rule R861-1A-5(P) provides that a Petition for Reconsideration "will allege as grounds for reconsideration either a mistake in law or fact, or the discovery of new evidence." Under this rule, the Tax Commission may exercise its discretion in granting or denying a Petition for Reconsideration.

ANALYSIS

The Informal Decision of the Commission represented that the records of the Tax Commission show that the tax return was filed and the check and payment thereof was received on XXXXX, for the return and payment which were due on XXXXX.

With the Petition For Reconsideration, Petitioner has submitted new evidence in the form of a photocopy of the cancelled check showing that the check was cashed from the Petitioner's bank account on XXXXX, and further attaching a copy of the Petitioner's bank statement dated XXXXX, which shows the payment of said check to the Tax Commission by the Petitioner's bank on XXXXX. Said bank account also showed that the checks in sequence around the check written to the Tax Commission were cleared by Petitioner's bank during the latter part of XXXXX. This new evidence would all support the Petitioner's contention that the tax return and payment of the amount of tax due were all timely mailed.

DECISION AND ORDER

Based upon the foregoing, it is the decision and order of the Utah State Tax Commission that the Petition for Reconsideration is granted. It is further the Decision And Order of the Tax Commission that the Petitioner's request for waiver of the penalties and interest previously imposed upon the Petitioner for late filing and payment of its corporation franchise tax return for XXXXX is hereby granted. The penalties and interest are hereby waived. It is so ordered.

DATED this 7th day of September, 1994.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Roger O. Tew

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner

NOTICE: You have thirty (30) days after the date of a final order to file a) a Petition for Judicial Review in the Supreme Court, or b) a Petition for Judicial Review by trial de novo in district court. (Utah Administrative Rule R861-1A-5(P) and Utah Code Ann. §§59-1-601(1),63-46b-13(1), 63-46-14(3)(a).)

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