BEFORE THE STATE TAX COMMISSION OF UTAH
: INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 85-1533
STATE TAX COMMISSION OF UTAH ) Acct. No. XXXXX
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
R. H. Hansen Joe B. Pacheco