BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : INFORMAL DECISION
v. :
COLLECTION
DIVISION OF THE : Appeal No. 87-0052
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 appeared representing Petitioner. Petitioner presented evidence that two
quarters are disputed. The XXXXX and
XXXXX. The request for waiver of XXXXX
is withdrawn insofar that the interest is calculated correctly. The Petitioner presented evidence regarding
XXXXX by way of direct testimony that the returns were timely filed on
XXXXX. The return was submitted with
three checks. The Tax Commission then
processed the checks on XXXXX.
Petitioner's bank then processed the checks on XXXXX. Petitioner's records indicate that other
checks for other quarters and taxes were processed anywhere from thirty-four to
forty-nine days after the due date.
Based upon this the Petitioner's returns were timely filed and payments
timely received. XXXXX was filed after
request for an extension. No record of
the extension was kept by the Petitioner nor is there a record of it with the
Tax Commission. The Petitioner asserts
that the penalty was not assessed until replacement checks dated XXXXX, were
stop payment because the original checks were located by the Tax Commission and
negotiated. The Petitioner asserts that
interest should only be charged from XXXXX, the date of the filing of the
return.
DECISION AND ORDER
Based
upon the foregoing it is the Decision and Order of the Utah State Tax
Commission that the penalties associated with XXXXX are hereby waived. The interest for XXXXX, is affirmed. In addition, the interest as calculated for
XXXXX is affirmed.
DATED
this 13 day of July, 1987.
BY ORDER OF THE STATE TAX