BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
: INFORMAL
DECISION
v. :
:
COLLECTION
DIVISION OF THE : Appeal No. 85-1533
STATE TAX
COMMISSION OF UTAH ) Acct. No. XXXXX
Respondent. :
____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for an Informal Hearing on
XXXXX. James E. Harward, Hearing
Officer, heard the matter for the Tax Commission. The Petitioner was present.
No one was present representing the Collection Division. The Petitioner requests a waiver of penalty
and interest on her individual income tax return for XXXXX. The Petitioner argues that in filing her
return she stapled a check to the return which check was made on her boy
friend's account. Upon attempting to
negotiate the check, the Tax Commission received the check back as insufficient
funds. The Petitioner was then notified
of the nonpayment of tax. When the
Petitioner contacted the Tax Commission she talked to a XXXXX who told her to
wait to pay the XXXXX amount due with the XXXXX return.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that the waiver be
denied and penalty and interest be sustained.
DATED
this 27 day of March, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
Mark K. Buchi Roger
O. Tew
Chairman Commissioner
R. H. Hansen Joe
B. Pacheco
Commissioner Commissioner