BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX, )
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0341
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 Withholding Tax Account No. XXXXX for the second quarter of
XXXXX. An Informal Hearing was held on
XXXXX, in the offices of the Utah State Tax Commission. David J. Angerhofer, Hearing Officer, heard
the matter for the Commission. XXXXX
represented the Petitioner.
Petitioner
stated that he timely filed the withholding taxes for the second quarter of
XXXXX. Petitioner introduced a copy of
check No. XXXXX, which check was made out in the amount of $$$$$, the amount of
the tax liability for the second quarter of XXXXX. This check was dated XXXXX.
Petitioner presented his check register, showing that check No. XXXXX
was written in sequence.
When
the check did not clear, Petitioner called the Tax Commission to see if the
check had been received but not processed.
Petitioner was told that the check had never been received. Petitioner put a stop order on check No.
XXXXX and immediately issued a new check for the identical amount.
Respondent
assessed a penalty of $$$$$ and interest of $$$$$ as of XXXXX.
In
consideration of the fact that Petitioner has an excellent filing history, and
that Petitioner took the initiative to resolve this matter rather than wait for
the Tax Commission to initiate collection proceedings, the Commission hereby
waives the penalty. However, the
Commission affirms the assessment of interest since Petitioner had the use of
the money from the time that the Tax Commission would have normally received
the check until the second check was received by the Commission.
DECISION AND ORDER
It
is the decision and order of the Utah State Tax Commission that the penalty on
Withholding Tax Account No. XXXXX for the second quarter of XXXXX be waived.
The
assessment of interest on this account is hereby affirmed.
The
Collection Division of the Utah State Tax Commission is ordered to adjust its
records in accordance with this decision.
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