87-0117 - Income

 

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