BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0151
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
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.
XXXXX
(Petitioner) appealed the assessment of a penalty and interest on Account No.
XXXXX for the first quarter of XXXXX by Collection Division of the Utah State
Tax Commission (Respondent). Respondent
computed a penalty of $$$$$ and interest of $$$$$, for a balance due of
$$$$$. This was based upon receipt of a
check on XXXXX, for the tax due for the first quarter of XXXXX. Petitioner asserted that the original check
for the tax due for the first quarter of XXXXX was timely filed on or about
XXXXX, and that it was subsequently lost in the mail. Respondent then granted a partial waiver of the penalty and
interest. On XXXXX, the redetermined
balance due consisted of $$$$$ in penalty and $$$$$ in interest for a total due
of $$$$$. Thereafter, Petitioner
requested a hearing before the Commission.
FINDINGS
1. The check stub for check XXXXX indicates
that a check was written to the Utah State Tax Commission on XXXXX, for the
amount of tax due for the first quarter of XXXXX. Petitioner presented evidence that the preceding check XXXXX was
written on XXXXX, and that the following check XXXXX was written on XXXXX.
2. The assessment of $$$$$ in interest is
proper. The Petitioner had the economic
benefits of the money designated for taxes on the first quarter of XXXXX
between the time Petitioner prepared the first check and the time Petitioner
prepared the second check for payment.
3. The burden is on Petitioner and not on
Respondent to insure that the taxes are timely paid. If the taxes are not timely paid then a penalty is properly
assessed. See Utah Code Ann. § 59-15-8 (1953).
4. The Commission finds that the Respondent's
reduction of the penalty from $$$$$ to $$$$$ is reasonable based on the fact
that Petitioner has an excellent filing history and that check $$$$$ was timely
prepared even though it was not timely filed.
DECISION AND ORDER
Based
on the foregoing facts and evidence presented at the Hearing, it is the
decision of the Commission that the penalty and interest in the amount of $$$$$
assessed against the Petitioner be sustained.
The request for waiver of penalty and interest is denied.
DATED
this 11 day of July, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT
Mark K.
Buchi R.
H. Hansen
Chairman Commissioner
Roger O. Tew Joe
B. Pacheco
Commissioner Commissioner