BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0008
STATE TAX
COMMISSION OF UTAH ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
This
is an Appeal to the Utah State Tax Commission from a decision of the Collection
Division of the Utah State Tax Commission (Respondent) to assess a penalty and
interest on Account No. XXXXX for the first quarter of XXXXX; the penalty
amounted to $$$$$ and the interest amounted to $$$$$ as of XXXXX. XXXXX (Petitioner) requested an Appeal to
the denial of a waiver of a request.
An
Informal Hearing was held on XXXXX, in the offices of the Utah State Tax
Commission. XXXXX, Hearing Officer,
heard the matter for the Tax Commission.
XXXXX represented the Petitioner.
FINDINGS
1. Check #XXXXX was prepared by Petitioner on
XXXXX, in the amount of $$$$$$, the amount of tax due for the first quarter of
XXXXX. This check is in order with and
written at the same time as the other checks which immediately precede and
follow it.
2. Check #XXXXX, which was due on April 30,
XXXXX, was misplaced and not mailed until XXXXX, eight days later.
3. Petitioner has no prior history of
delinquencies.
4. Petitioner has paid the interest on Account
No. XXXXX.
DECISION AND ORDER
Based
on the facts that the Petitioner was only eight days late in filing the return
and that Petitioner has no prior history of delinquencies, the Commission hereby
reduces the penalty from $$$$$ to $$$$$.
DATED
this 28 day of May of 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
Mark K.
Buchi R.
H. Hansen
Chairman Commissioner
Roger O. Tew Joe
B. Pacheco
Commissioner Commissioner