BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX, )
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0430
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 fourth 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.
The
tax due for the fourth quarter of XXXXX was $$$$$. Petitioner stated that check No. XXXXX, dated XXXXX, was timely
filed with the Tax Commission.
Petitioner received a notice for payment of taxes dated XXXXX. Respondent has no record of the check being
received and assessed a penalty of $$$$$ and interest of $$$$$ as of XXXXX.
Petitioner requests a waiver of the penalty and interest.
FINDINGS
Petitioner
received monthly statements from the bank from which Petitioner could easily
verify whether or not check No. XXXXX had cleared. The Petitioner waited approximately twenty two months and
received approximately twenty two bank statements but never contacted the Tax
Commission to find out why the check did not clear. Petitioner waited for the Tax Commission to send out a
notice. Petitioner has the duty not
only to timely file the taxes, but to insure that the check clears, and if it
does not clear, the burden is on the Petitioner to contact the Tax Commission
to resolve the problem.
Penalty
and interest were properly assessed on the account.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that Petitioner's
request for waiver of penalty and interest on withholding tax account No. XXXXX
for the fourth quarter of XXXXX be denied.
The
assessment of penalty and interest by the Collection Division of the Utah State
Tax Commission is hereby affirmed.
DATED
this 9 day of January, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner