87-0052 - Sales

 

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  The request for waiver of XXXXX is withdrawn insofar that the interest is calculated correctly.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