BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0373
STATE TAX COMMISSION
OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
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