BEFORE THE UTAH STATE TAX COMMISSION
: DECISION FROM
v. ) INFORMAL HEARING
UTAH STATE TAX COMMISSION )
COMPLIANCE DIVISION, : Appeal No. 85-0215
STATEMENT OF CASE
An Informal Hearing was held on XXXXX, for XXXXX. Roger O. Tew, Commissioner was designated to act as Hearing Officer for and in behalf of the Tax Commission. Appearing on behalf of the Petitioner was XXXXX, Controller for XXXXX.
Evidence presented at the hearing indicates the following:
1. The Petitioner asserts that a check covering the XXXXX withholding liability is not required until the end of the month: (A copy of the dated check is included in the record.)
2. Respondent's records show that the XXXXX payment, although dated XXXXX, was not received by the Tax Commission until XXXXX. It was subsequently deposited on XXXXX.
The Petitioner bases his waiver request on the fact that the XXXXX check was prepared and dated in a timely fashion and there was no intent to evade payment. In addition, he claims that he was not provided a copy of the XXXXX stamped return. (A copy of the stamped return is included in the record.)
FINDINGS OF FACTS
1. Lack of intent to evade payment is irrelevant in this matter.
2. The Petitioner has presented no supporting evidence to indicate that the XXXXX withholding return was not received by the Tax Commission on XXXXX.
In the absence of supporting information, the Utah State Tax Commission affirms its decision denying the Petitioner's request for waiver of penalty and interest.
DATED this 20th day of January, 1986.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
Mark K. Buchi Joe B. Pacheco *
R. H. Hansen Roger O. Tew