BEFORE THE STATE TAX COMMISSION OF UTAH
Petitioner, : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-0038
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
STATEMENT OF CASE
Petitioner appealed a penalty and interest assessment for the sales tax quarter XXXXX. Petitioner indicated that she sent her tax form TC-71 and a check for the amount due on XXXXX. She said that the check had not cleared her account when she received the notice of nonpayment and penalty. Petitioner said she subsequently made a new payment on the date that she visited the Tax Commission. Respondent's filing records indicate that Petitioner's return was received on XXXXX, but that a payment was not included with the return. In XXXXX, Petitioner paid the amount representing the tax due for the XXXXX, quarter, but did not pay any amounts representing penalty or interest.
DECISION AND ORDER
Based on the foregoing facts, it is the Decision and Order of the Utah State Tax Commission that Petitioner's request for waiver of penalty and interest be denied. Petitioner did not present any evidence which would support her assertion that the Tax Commission lost or misplaced a check she included with her form TC-71 such as a stop payment order on the original check or a check register showing checks in sequential order around the date that she wrote the original check to the State Tax Commission.
DATED this 11 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