BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX, )
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
COLLECTION
DIVISION OF THE ) Appeal No. 86 0269
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 Acct. No. XXXXX for the tax year XXXXX. An Informal Hearing was held in the offices
of the Utah State Tax Commission on September 9, XXXXX. James E. Harward, Hearing Officer, heard the
matter for Commission. XXXXX
represented himself.
Petitioner
testified that he hand delivered the tax return on April 15, XXXXX, with a
check for the proper amount of the tax stapled to the return. On December 20,
XXXXX, Petitioner was notified by the Tax Commission that the Tax Commission
had not received Petitioner's check.
Petitioner's check register indicates that check XXXXX was written to
the tax Commission on April 15, XXXXX, and that check XXXXX was written to the
Internal Revenue Service on April 15, XXXXX.
Respondent
assessed a penalty of $$$$$ and interest of $$$$$ on a tax of $$$$$. Petitioner had the burden of proof to
establish that the penalty and interest were assessed in error. Petitioner met the burden of proof regarding
the assessment of the penalty. However,
interest has been properly assessed on the account. Petitioner had the use of the money from April 15, XXXXX until
the date that Petitioner's second check cleared the bank.
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.
The
Tax Commission affirms the assessment of interest on this account.
The
Collection Division of the Utah State Tax Commission is ordered to adjusts its
records in accordance with this decision.
DATED
this 7 day of October, 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