93-2308

Sales & Use

Signed 7/26/94

BEFORE THE UTAH STATE TAX COMMISSION

__________________________________________

In Re: )

) INFORMAL DECISION

XXXXX , )

) Appeal No. 93‑2308

) Account No. XXXXX

__________________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission pursuant to the Administrative Procedures Act and the rules of the Utah State Tax Commission for informal proceedings. As provided for by Utah Code Ann. '63‑46b‑5, this decision is based upon information contained in the Tax Commission's file.

FINDINGS

Petitioner alleges that its sales and use tax return for the fourth quarter of XXXXX was filed on XXXXX, and that check number XXXXX in the amount of XXXXX was included with the return.

The return and check were never received at the Tax Commission and upon notice to them, a photocopy of the return, together with a replacement check were provided to the Commission.

The Petitioner's request was accompanied by a letter from its certified public accounting firm which represented that the return was timely prepared, and the check prepared and mailed.

The request was also accompanied by a copy of the check stubs from the Petitioner's checkbook showing that check number XXXXX was made out on XXXXX, to the State Tax Commission in an amount of $$$$$.

The check stubs following check number XXXXX, were also made out for other payroll taxes on XXXXX.

The request was also supported by a stop payment order at XXXXX to stop payment on the lost check.

DECISION AND ORDER

The Tax Commission finds sufficient cause does exist to waive the penalty associated with the sales tax for the fourth quarter of XXXXX. It is so ordered.

DATED this 26 day of July, 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 twenty (20) days after the date of a final order to file a Request for Reconsideration with the Commission. If you do not file a Request for Reconsideration with the Commission, you have thirty (30) days after the date of a final order to file a Petition for Judicial Review by trial de novo in district court. (Utah Administrative Rule R861‑1‑5A(P) and Utah Code Ann. ''63‑46-14(3)(a) and 63‑46b‑15.)

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