BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. :
COLLECTION
DIVISION OF THE :
STATE TAX
COMMISSION OF UTAH, )
Respondent. : INFORMAL DECISION
: Appeal No.
87-0117
: Acct. No.
XXXXX
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission from a decision of the Collection Division of the Utah State Tax
Commission (Respondent) to assess penalty and interest on individual income tax
account No. XXXXX for the tax year XXXXX.
An informal hearing was held on XXXXX, in the offices of the Utah State
Tax Commission. David J. Angerhofer,
Hearing Officer, heard the matter for the Commission. XXXXX represented themselves.
The tax for XXXXX amounted to $$$$$.
Petitioner filed a return on XXXXX, and stated that he included a check
for the full amount of the tax. On
XXXXX, Respondent sent Petitioner a notice and request for payment, assessing
penalty and interest in the amount of $$$$$. Petitioner paid the penalty and
interest on XXXXX. Petitioner stated
that the check for $$$$$ was stapled to the return and that it was subsequently
misplaced. The check did not clear the
bank. On XXXXX, Respondent applied
Petitioner's XXXXX tax refund in the amount of $$$$$ to the deficiency for the
tax year XXXXX, and notified the Petitioner of a remaining balance due of
$$$$$. A Tax Commission employee met
with Petitioner, refigured the balance due, and told Petitioner that payment of
$$$$$ would close the account for XXXXX.
Petitioner paid $$$$$ on XXXXX. Respondent's records indicate that after
the $$$$$ payment, Petitioner had a balance due of $$$$$. Petitioner has subsequently received
statements of delinquent taxes which have increased the amount due from $$$$$
to $$$$$ as of XXXXX, as additional interest has been assessed. Petitioner requests that all penalty and
interest after the payment of the $$$$$ be waived.
DECISION AND ORDER
It
is the decision and order of the Utah State Tax Commission that Petitioner's
request be granted.
DATED
this 5 day of October, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Joe
B. Pacheco
Chairman Commissioner
Roger O. Tew