BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
:
Petitioner, :
:
v. : INFORMAL DECISION
:
:
COLLECTION
DIVISION OF THE : Appeal No. 86 0960
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. :
_____________________________________
STATEMENT OF CASE
An
Informal Hearing was held on XXXXX.
James E. Harward, Hearing Officer, heard the matter for the Utah State
Tax Commission. XXXXX, an attorney for
the personal representative of the XXXXX, represented the Petitioner.
At
issue is the penalty and interest assessed against Petitioner's XXXXX
individual income tax liability.
Petitioner does not request a waiver of penalty and interest, but
asserts that the tax, penalty, and interest have been paid and are no longer
due and owing. Respondent's current
records show that of the $$$$$ tax, the $$$$$ penalty, and the $$$$$ interest,
$$$$$ had been credited to Petitioner's account. Therefore, a balance of $$$$$ was shown as owing. However, Petitioner asserts that in XXXXX,
Respondent sent the Petitioner a Notice and Demand for Payment of Tax which
showed that there was a $$$$$ tax, a $$$$$ penalty, $$$$$ in interest, and a
credit of $$$$$, for a balance of $$$$$.
Petitioner paid the $$$$$ to Respondent within 20 days of receipt of the
notice. Petitioner presented photo
copies of the XXXXX notice and the check for $$$$$ which Petitioner sent to
Respondent. Once the $$$$$ was paid, the
personal representative of the estate concluded that the matter with the Tax
Commission was settled and distributed the estate assets. Petitioner requests that because it cleared
its tax liability with Respondent in XXXXX, and because the estate has no funds,
this matter be concluded and no claim for the tax be made against the estate.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that Petitioner
cleared its tax liability with the Respondent in XXXXX. Therefore, Respondent's claim against
Petitioner is dismissed, and Petitioner's request for waiver of incorrectly
assessed penalty and interest is granted.
The
Collection Division is hereby ordered to adjust its records in accordance with
this decision.
DATED
this 15 day of January, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
J B. Pacheco G.
Blaine Davis
Commissioner Commissioner