BEFORE THE STATE TAX COMMISSION OF UTAH
) INFORMAL DECISION
COLLECTION DIVISION OF THE ) Appeal No. 85 0357
STATE TAX COMMISSION OF UTAH : Acct. No. XXXXX
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, XXXXX.
The representative for the Petitioner, XXXXX, was out of town during the time that the return was required to be paid for the 2nd quarter of XXXXX. Before leaving, he turned over to his bookkeeper, the appropriate documents for filing and also a check signed for the amount to be paid. The representative of the Petitioner was unaware that the bookkeeper then filed the return as well as the check early. The Petitioner was unable to properly transfer funds from his savings account to the checking account to cover the check. The check bounced. Immediately upon returning to town, the Petitioner brought in certified funds to the Tax Commission.
The Petitioner brought in a statement from the bookkeeper
as to the situation.
DECISION AND ORDER
Based upon the representations made at the hearing and a record before the Tax Commission, the Tax Commission finds that the penalty was properly assessed. However, in light of the circumstances, the Commission will abate the penalty to $$$$$.
DATED this 14 day of February, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
Mark K. Buchi Joe B. Pacheco
R. H. Hansen Roger O. Tew