BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
)
Petitioner, :
v. ) INFORMAL DECISION
:
COLLECTION
DIVISION OF THE ) Appeal No. 85-0346
STATE TAX
COMMISSION OF UTAH : Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission, XXXXX for an Informal
Hearing. Presiding for and in behalf of
the Utah State Tax Commission was James E. Harward, Hearing Officer. Present for and in behalf of the Petitioner
was XXXXX and XXXXX.
The
Petitioner presented evidence that the 4th quarter of XXXXX return was prepared
and filed properly on XXXXX. The return
was accompanied with $$$$$ plus check #XXXXX.
On or about XXXXX, the Petitioner was notified that the Commission had
assessed a penalty and filed an estimated return due to non receipt of the 4th
quarter XXXXX return and payment.
Within a short period of time, Petitioner issued a substitute check
#XXXXX and filed a substitute return XXXXX.
DECISION AND ORDER
Based
upon a review of the evidence presented at the hearing and the file herein, the
Tax Commission finds that interest should be assessed from XXXXX to the date of
payment of XXXXX. The Commission is
reluctant to impose a penalty where it does not appear that there is negligence. The Petitioner has the duty and
responsibility of the preparation and the filing of the returns. In this case, the Petitioner has shown that
the returns were prepared, that a check was issued in sequence of other checks
of that date, and that the statement from XXXXX that the return and check were
mailed properly on time. It appears
that the Petitioner has followed through with the appropriate procedures and,
in fact, when notified of the non-receipt of the return, issued a replacement
check and a duplicate return.
Therefore, the Commission (under the circumstances) will waive the
penalties imposed by the Auditing Division.
DATED
this 14 day of February, of 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT
Mark K.
Buchi Joe
B. Pacheco
Chairman Commissioner
R. H. Hansen Roger
O. Tew