BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX, )
:
Petitioner, )
: DECISION
FROM
v. ) INFORMAL HEARING
:
UTAH STATE TAX
COMMISSION )
COMPLIANCE
DIVISION, : Appeal No. 85-0215
)
Respondent. :
_____________________________________
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.
DECISION
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 *
Chairman Commissioner
R. H. Hansen Roger
O. Tew
Commissioner Commissioner