BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX, )
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0365
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 corporate franchise tax account No. XXXXX for the fiscal year
ending 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.
Tax
for the fiscal year ending XXXXX, was due by XXXXX. Petitioner asserted that the return was timely filed and
presented a copy of check No. XXXXX made out to the Tax Commission in the
amount of the tax due for the fiscal year ending XXXXX. This check was dated XXXXX. Petitioner presented photocopies of the next
three checks in sequence following check No. XXXXX to support Petitioner's
allegation that check No. XXXXX was written on XXXXX. Petitioner also presented copies of his bank statement showing
that Petitioner had sufficient funds on or about XXXXX, with which to cover the
check.
Petitioner
stated that he asked the Tax Commission for a copy of the envelope in which the
return was filed. The postmark on the
envelope would show that Petitioner filed late if he did, in fact, mail the
return after the due date. The Tax
Commission did not have a copy of the envelope.
Respondent
assessed a penalty of $$$$$ and interest of $$$$$ as of XXXXX, on a tax due of
$$$$$. Respondent's records show that
the tax was paid on XXXXX.
FINDINGS
Petitioner
had the burden of proof to show that the return was timely filed. Petitioner met this burden of proof by
introducing the copies of the checks in sequence and the bank statements
showing that Petitioner had sufficient funds.
The Commission hereby waives the penalty on corporation franchise tax
account No. XXXXX.
Interest
was properly assessed on this account.
The Petitioner had the use of the money from XXXXX, the day the Tax
Commission would have received it, until the date the check finally cleared.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that penalty on
corporate franchise tax account No. XXXXX be waived for the fiscal year ending
XXXXX.
The
assessment of interest on this account is hereby affirmed.
The
Collection of the Utah State Tax Commission is hereby ordered to adjust its
records in accordance with this decision.
DATED
this 12 day of November, 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