BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
:
Petitioners, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0034
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
An
Informal Hearing was held on August 11, XXXXX. XXXXX, Hearing Officer, heard
the matter for the Utah State Tax Commission.
XXXXX represented the Petitioner.
Petitioner
testified that a money order was prepared and mailed with the XXXXX Individual
Income Tax Return. The money order was
never cashed by the State Tax Commission and was apparently lost.
Respondent's
records and Tax Commission Central Files indicate that Petitioner's XXXXX
Individual Income Tax Return was received by the Utah State Tax Commission on
April 2, XXXXX. The date on the
photocopy of Petitioner's money order receipt is March 30, XXXXX. Based on Petitioner's return, the total
amount owing to Utah for individual income tax was $$$$$; however, because
$$$$$ had been previously withheld, Petitioner was required to remit $$$$$. On April 15, XXXXX, the Utah State Tax Commission
received an amended Individual Income Tax Return for the year XXXXX from
Petitioner. Petitioner had misstated his income in the original return and
adjusted it to reflect that the Tax Commission owed him a refund of $$$$$ not
including interest. On July 1, XXXXX,
Respondent notified Petitioner that Respondent had not received
"$$$$$" for XXXXX. The letter
indicated that if Petitioner had paid that amount, to send a copy of the
cancelled check. Petitioner
subsequently issued a new money order and paid $$$$$ on August 8, XXXXX. Thereafter, Petitioner made a claim for
waiver of penalty and interest, and in preparing the claim, Respondent
indicated that the tax due was $$$$$ (the adjusted amount) and that it was paid
on April 2, XXXXX, the date the Utah State Tax Commission received Petitioner's
return.
FINDINGS
The
Commission finds that Petitioners paid $$$$$ by money order at the same time
they mailed their Individual Income Tax Return, and that the money order was
probably received by the Utah State Tax Commission on April 2, XXXXX. The
Commission finds that the money order was apparently lost.
DECISION AND ORDER
Based
on the foregoing facts and evidence presented at the hearing, it is the
Decision and Order of the Utah State Tax Commission that the penalty and
interest assessment be waived.
DATED
this 7 day of October of 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
ABSENT
Joe B.
Pacheco G.
Blaine Davis *
Commissioner Commissioner
* Since the hearing on this case, Chairman Mark K. Buchi has resigned and R. H. Hansen has been appointed as the Chairman for the Commission. G. Blaine Davis has been appointed as a Commissioner and has been duly advised of the facts and circumstances regarding this case and is qualified to sign this decision.