BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX :
)
Petitioner, :
)
v. :
) INFORMAL
DECISION
:
COLLECTION
DIVISION OF THE ) Appeal No. 85 0357
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,
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.
ABSENT
Mark K.
Buchi Joe
B. Pacheco
Chairman Commissioner
R. H. Hansen Roger
O. Tew
Commissioner Commissioner