BEFORE THE STATE TAX COMMISSION OF UTAH
Petitioner, : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-0012
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 and in behalf of the Tax Commission. XXXXX was present. Petitioner presented evidence regarding a waiver of penalty and interest. The penalty and interest assessment was made because the check on a XXXXX trust account had not cleared. The account, after issuing the check, was open for approximately two weeks before being closed. The account was transferred to a different type of account within the same banking organization. The Petitioner argues that since the Tax Commission did not negotiate the check within that two week time period that he should be absolved from payment of the penalties and interest.
DECISION AND ORDER
Based upon the foregoing, the decision and order of the Utah State Tax Commission is to deny the petition of the Petitioner for the waiver of the penalty and interest for XXXXX.
DATED this 2 day of July, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis