BEFORE THE STATE TAX COMMISSION OF UTAH
v. ) INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 86 0115
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
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 on Corporate Franchise Tax Account No. XXXXX for the fiscal year ending March 31, XXXXX.
An Informal Hearing was held on XXXXX, in the offices of the Utah State Tax Commission. James E. Harward, Hearing Officer, heard the matter for the Tax Commission. XXXXX represented the Petitioner.
Petitioner stated that he timely filed the return on June 15, XXXXX, and enclosed a check for the proper amount. The original check was apparently lost in the mail and never cleared. Petitioner introduced evidence of the check stubs for June of XXXXX. The check stubs show that check No. XXXXX was made out to the Utah State Tax Commission on June 15, XXXXX, for $$$$$, the full amount of the tax. The check was written in sequence.
Respondent assessed a penalty of $$$$$. This included a $$$$$ civil penalty and a late filing penalty of $$$$$ which accrued at the amount of 5% per month for five months.
DECISION AND ORDER
It is the Decision and Order of the Utah State Tax Commission that the total penalty on Account No. XXXXX for the fiscal year ending March 31, XXXXX, be reduced to $$$$$.
The Collection Division of the Utah State Tax Commission is 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
Joe B. Pacheco G. Blaine Davis *
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.