BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX, )
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal Nos. 86 0494
STATE TAX
COMMISSION OF UTAH, ) 86-0495
: Acct. Nos.
XXXXX
Respondent. ) XXXXX
_____________________________________
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 individual income tax account Nos. XXXXX and XXXXX for the tax year
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 Petitioners.
Petitioner
stated that checks in the amount of the tax liability were timely prepared and
filed with the Utah State Tax Commission on XXXXX, and presented photocopies of
these checks. The checks were drawn on
a money market fund and were not valid for less than $$$$$. The checks were stamped "under the limit
refer to maker." Petitioner stated
that he was not notified until XXXXX, that a problem existed. If he had been notified earlier this matter
could have been resolved. Petitioner
was notified over three years beyond the statutory due date of the return.
DECISION AND ORDER
Based
on the foregoing, it is the Decision and Order of the Utah State Tax Commission
to waive penalty and interest on individual income tax account Nos. XXXXX and
XXXXX for the tax year XXXXX.
The
Collection Division of the Utah State Tax commission is hereby ordered to
adjust its records in accordance with this decision.
DATED
this 29 day of December, 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