87-0018 - Income

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

Petitioner, : INFORMAL DECISION

v. :

COLLECTION DIVISION OF THE : Appeal No. 87-0018

STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX

Respondent. :

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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 appeared representing both of the Petitioners.

The Petitioner presented evidence that they were unaware that the check had not been paid for their XXXXX income tax return First notification of the insufficient funds or account closed check was in XXXXX, when receiving notification on their XXXXX income tax refund a portion of it had been applied to the XXXXX income tax deficiency. The Petitioners attempted to locate the check, and in doing so, found out that the return check was placed in the file at the Tax Commission without any further notification or attempts to collect by the Tax Commission. The Petitioner argues that five years is too long to charge interest and penalty without some sort of notification or attempts to collect it.

Based upon the foregoing, the decision and order of the Utah State Tax Commission that the penalties and outstanding interest be waived on Account No. XXXXX for the XXXXX.

DATED this 26 day of June, 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen Joe B. Pacheco

Chairman Commissioner