BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
:
Petitioner )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0115
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 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
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.