BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : INFORMAL DECISION
v. :
COLLECTION
DIVISION OF THE : Appeal No. 87-0012
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 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
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner