BEFORE THE STATE TAX COMMISSION OF UTAH
v. ) INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 86 0373
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
STATEMENT OF CASE
This matter came before the Tax Commission on the XXXXX. James E. Harward, Hearing Officer, heard the matter for the Tax Commission. The Petitioner was represented by XXXXX.
The Petitioner presented the evidence that a check for $$$$$ was issued on XXXXX. This check was for covering of the penalty, interest and taxes for the fourth quarter of XXXXX. The check was issued after being notified that the original check for the return had not cleared the bank and a stop payment order was made. A copy of that stop payment order was presented as evidence. From the record on file it appears that the balance due for the quarter was $$$$$. The Respondent however, is continuing to bill for approximately $$$$$.
After the hearing, the hearing officer contacted XXXXX who prepared the original waiver request form. In investigating the matter it was discovered that the XXXXX payment was applied to back quarters which still had balances due. After the application funds to the prior quarters and to the quarter in question, the fourth quarter of XXXXX still had a remaining balance of $$$$$ as of XXXXX. The said sum is now is approximately $$$$$ with accruing interest.
DECISION AND ORDER
It is the Decision and Order of the Utah State Tax Commission that the penalties and interest associated with the fourth quarter of XXXXX be sustained. The Tax Commission further finds that there is a balance due and owing on the account due to prior quarters in the sum of approximately $$$$$.
DATED this 12 day of November of 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen