BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION DIVISION
OF THE : Appeal No. 86 1531
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent.
_____________________________________
STATEMENT OF CASE
This
matter was originally scheduled for an Informal hearing on XXXXX. The Petitioners waived the Informal Hearing
and requested that it be submitted on the records before the Tax Commission.
The
Petitioner claims that the return check was dated, prepared, signed, and mailed
on XXXXX. The return was due
XXXXX. The Petitioner has written
repeatedly requesting that the penalty and interest be abated. The Petitioner has written a letter on
XXXXX, received a response, on XXXXX, and an adjustment form indicating that
the account had been cleared up with no further action necessary on XXXXX. Subsequently, Petitioner was notified of
problems, and again wrote a letter on XXXXX, XXXXX, XXXXX, and finally received
a denial letter on penalty and interest on XXXXX.
In
checking with staff, the Commission finds that the fourth quarter of XXXXX
returns were mailed out and the grace period was extended to filers until
XXXXX. For some reason, the Petitioners
have been receiving notices of penalty and interest due. It appears that as of XXXXX, the account has
been cleared and the penalty and interest abated pursuant to the grace period
previously allowed.
DECISION AND ORDER
Based
on the foregoing, it is the Decision and Order that the penalty and interest
were properly abated, and the Petitioner, even under the circumstances, filed
within the grace period. The Commission
also makes note of the XXXXX, letter which indicated adjustments had been made
clearing the account and no further action was required by the Petitioner.
DATED
this 30 day of December 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner