BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : INFORMAL DECISION
v. :
COLLECTION
DIVISION OF THE : Appeal No. 87-0128
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 the Tax Commission. XXXXX, Petitioner, was present.
Petitioner presented evidence that the return was filed timely with a
note indicating that the balance of $$$$$ would be paid as quickly as
possible. On XXXXX, a cashier's check
of $$$$$ was sent to the Utah State Tax Commission addressed to the Internal
Revenue Service. Shortly thereafter,
the cashier's check was cashed. A
refund check was sent to the Petitioner.
The Petitioner was under the impression that a correction had been made
on the return and a refund was issued.
Therefore, no further action was taken.
In XXXXX, a letter was written whereby Petitioner was put on notice that
the matter was not resolved.
Immediately on XXXXX, the Petitioner submitted a check for payment in
full of the tax of $$$$$. Thereafter,
for approximately for another six months Petitioner was continually beset with
bills and demands for payment ranging anywhere from $$$$$ to $$$$$. Petitioner tried on numerous occasions to
resolve the matter. He was repeatedly told
that he would be receiving return telephone calls and letters indicating
clarification. Clarifications were not
forthcoming, and repeated demands were made.
Petitioner presented additional evidence that he has repeatedly sent
checks with the IRS written on them to the Tax Commission which were
cashed. There is no reason why the
$$$$$ would be refunded to the Petitioner if the $$$$$ had been credited. The penalties and interest would not be as
high, and therefore, the Petitioner requests a waiver of the penalty and an
appropriate calculation of the interest.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order that the penalty of $$$$$ be
waived, and that interest be calculated at %%%%% per year beginning on XXXXX
through and including XXXXX, on a principle sum of $$$$$.
DATED
this 7 day of August, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis