BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 86 2028
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
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
Joe B. Pacheco G. Blaine Davis