86-1551 - Individual Income

 

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