BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0249
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 penalty and
interest on individual income tax Account No. XXXXX for the tax years XXXXX and
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 herself.
Petitioner
testified that she sent in a full payment with her XXXXX return, but that she
wasn't aware that the Tax Commission didn't receive the check until Petitioner
filed her XXXXX return.
When
Petitioner filed her XXXXX return, the Respondent split the payment between the
XXXXX and XXXXX tax years. Respondent
assessed a penalty of $$$$$ and interest of $$$$$ for a total of $$$$$ for the
tax years XXXXX and XXXXX. Petitioner
requests a waiver of penalty and interest, asserting that the Tax Commission
lost the XXXXX check, a subsequent letter, and a copy of the XXXXX check.
FINDINGS
Petitioner
has a good account history prior to the tax year XXXXX and has timely filed
returns for the tax years XXXXX and XXXXX.
As soon as Petitioner was aware that a problem existed with her account,
Petitioner diligently worked with the Tax Commission to resolve the matter.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that penalty on
Account No. XXXXX for the tax year XXXXX be waived and XXXXX be affirmed.
The
Tax Commission hereby affirms the assessment of interest on the account for the
tax years XXXXX and XXXXX.
The
Collection Division of the Utah State Tax Commission is hereby ordered to
adjust its records in accordance with this decision.
DATED
this 9 day of January, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis *
Commissioner Commissioner