86-0494 thru 86-0495 - Income

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