INCOME
86-0494 thru 86-0495
Signed 12/29/87
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
NOTICE: You have 30 days after the date on the Mailing Certificate to
request a Formal Hearing.
^^