BEFORE THE STATE TAX COMMISSION OF UTAH
Petitioner, : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-0078
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
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
Roger O. Tew G. Blaine Davi