BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION DIVISION
OF THE : Appeal No. 86 1551
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission without oral hearing with the
request of the Petitioner.
The
Petitioner filed a XXXXX state income tax return with check No. XXXXX. The return was received by the Tax
Commission. The return was stamped no
money. On XXXXX, the Petitioner
requested that the Tax Commission cash his check. He was notified approximately three weeks later that the Tax
Commission did not receive the check and would he please issue a stop payment
on the check and submit a new check and a copy of the return. Sometime in the latter part of XXXXX, a new
check was issued and paid.
Petitioner
has submitted copies of letters, check register, and stop payment orders in
support of this position.
Previously
the Commission had waived the penalty portion and affirmed the interest.
DECISION AND ORDER
The
Tax Commission has reviewed the interest as set out in the XXXXX, letter and
finds that the appropriate interest amount for the period in question would be
$$$$$. Therefore, the Commission hereby
sets aside the determination in the XXXXX letter and determines that the amount
due and owing is $$$$$. The Commission
makes the finding that the interest is appropriate under the circumstances, and
the Petitioner still had the use of the money even though the check had been
written. The evidence indicates that
the check had been written but was somehow lost.
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