BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : INFORMAL DECISION
v. :
COLLECTION
DIVISION OF THE : Appeal No. 87-0078
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 the Petitioner. The subject quarter, i.e. the first quarter
of XXXXX, was filed shortly after the sole proprietorship was
incorporated. The taxpayer
inadvertently filled out the sole proprietorship return and submitted a check
with that return in a timely fashion.
The next day, the day after the due date, the Petitioner discovered its
error and immediately sent in the corporate return with a note indicating that
the payment had been made inadvertently on the sole proprietorship return. Subsequently, the Petitioner assessed the
tax penalty and interest, which was paid.
In essence, the Petitioner has paid the first quarter of XXXXX twice.
DECISION AND ORDER
Based
upon the foregoing it is the Decision and Order of the Utah State Tax
Commission that all penalties and interests be waived. Further, it is ordered that the account be
adjusted so that one payment of tax be credited for the quarter and that the
excess be refunded to the Petitioner.
DATED
this 26 day of June, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Joe
B. Pacheco
Chairman Commissioner
Roger O. Tew G. Blaine Davi