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. )
_____________________________________
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