86-0223 - Individual Income

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX and XXXXX,                                                )

                                                                                    :

            Petitioners,                                                       )

                                                                                    :

v.                                                                                 )           INFORMAL DECISION

                                                                                    :

                                                                                    )

COLLECTION DIVISION OF THE                          :           Appeal No. 86 0223

STATE TAX COMMISSION OF UTAH,                  )           Acct. No.   XXXXX

                                                                                    :

            Respondent.                                                     )

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STATEMENT OF CASE

            An Informal Hearing was held on XXXXX.  James E. Harward, Hearing Officer, heard the matter for the Utah State Tax Commission.  XXXXX represented the Petitioners.

            Petitioners testified that on October 15, XXXXX, they sent in their XXXXX individual income tax return and a check for an amount representing the tax, penalty, and interest due.  On January 20, XXXXX, Respondent sent a notice and demand for tax to Petitioners.  Petitioners determined that the Respondent must have lost the check sent with the return, and sent another check to the Tax Commission.  Petitioners requested a penalty waiver based on the fact that they did send a payment with their return.  Respondent denied Petitioners' waiver request.

            Petitioners presented evidence of their having written and mailed a check to Respondent on October 15, XXXXX.  Petitioners' evidence included a photocopy of their personal check register showing an-entry to the Utah State Tax Commission on October 15, XXXXX, in the amount of $$$$$.  Petitioners also presented a copy of their November 15, XXXXX, bank statement which shows that Petitioners had funds available to pay $$$$$ to the Utah State Tax Commission on October 15, XXXXX, and that their check to the Internal Revenue Service, written on the same day as the check to the Tax Commission, had cleared their account.  Petitioners also presented photocopies of both sides of their check to the Internal Revenue Service.

DECISION AND ORDER

            Based on the foregoing facts, it is the decision and order of the Utah State Tax Commission that the Petitioners presented ample evidence that they did execute and mail a check along with their return to the Utah State Tax Commission.  On notification that the Tax Commission did not credit Petitioners account for the amount Petitioner sent to the Tax Commission, Petitioners immediately sent a new check.  Therefore, it is the decision and order of the Utah State Tax Commission that the penalty and interest assessed after October 15, XXXXX, be waived.

            DATED this 15 day of October, 1986.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner   Commissioner