BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : INFORMAL DECISION
v. :
COLLECTION
DIVISION OF THE : Appeal No. 87-0038
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
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
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis