BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0047
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 penalty and
interest on account No. XXXXX for the tax year XXXXX. An Informal Hearing was
held on August 15, XXXXX in the offices of the Utah State Tax Commission. XXXXX, Hearing Officer, heard the matter for
the Tax Commission.
Petitioner
stated that he timely and properly filed his XXXXX State Income Tax Return
along with check No. XXXXX, which was payment in full. The Tax Commission received the return but
gave no credit for the amount due. Petitioner became concerned when the check
which was sent with the return did not clear the bank and contacted the
Respondent to resolve the situation. Respondent suggested that the Petitioner
send a stop order for on the original check and issue another check. Subsequently, Petitioner was notified that
penalty and interest was due on account No. XXXXX because of late filing.
Because
Petitioner acted on his own initiative, without any prior notice from the Respondent,
because Petitioner did so as soon as he noticed that the check did not clear,
and because Respondent suggested that Petitioner reissue a check along with a
stop payment, the Tax Commission, in its discretion, waives the penalty on
Petitioner's account.
Interest
has properly been assessed on account No. XXXXX. Petitioner had use of the
amount due for the tax year XXXXX, from April 15, XXXXX, until the date that
check No. XXXXX dated August 13, XXXXX, cleared Petitioner's bank.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that the penalty on
account No. XXXXX be waived for the tax year XXXXX. The decision of the Collection Division of the Utah State Tax
Commission to assess interest on this account is hereby sustained.
The
Collection Division of the Utah State Tax Commission hereby ordered to adjust
its records in accordance with this decision.
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