BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 86 2028
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for an Informal Hearing on
XXXXX. James E. Harward, Hearing Officer,
heard the matter for the Tax Commission.
The Petitioners were present at the hearing.
The
Petitioner presented evidence that they had made the payment at the same time
they filed the return for XXXXX income tax year. Apparently that check was lost because a Notice and Demand for
Payment was sent to Petitioners. Thereafter, they placed a stop payment on the
check no. XXXXX dated XXXXX, to the Utah State Tax Commission in the sum of
$$$$$. At the same time they made the
stop payment, they issued a new check for $$$$$ dated XXXXX, and paid the
outstanding amount of tax and requested a waiver of penalty and interest.
The
Petitioners were requested to provide the check register indicating when the
check no. XXXXX was written in sequence.
Also a copies of the check no. XXXXX and check No. XXXXX were requested
both front and back. That information
has been provided to the Hearing Officer.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order that the penalty and interest
assessed the Petitioners for the tax year XXXXX be waived.
DATED
this 5 day of March, 1987.
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