BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, )
v. ) INFORMAL DECISION
COLLECTION
DIVISION OF THE ) Appeal No. 87-0524
UTAH STATE TAX
COMMISSION, ) Acct. No. XXXXX
Respondent. )
_____________________________________
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 withholding tax account No. XXXXX for the period 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 Tax
Commission. XXXXX represented the
Petitioner. Petitioner stated that she
timely sent in the tax payment for the period in question. Petitioner later
reconciled the office checking account and discovered that check No. XXXXX,
dated XXXXX, had not cleared the bank.
Petitioner notified Respondent of the problem, issued a replacement
check (No. XXXXX) and placed a stop payment on check No. XXXXX. Petitioner provided a copy of the check
register, which indicated that check No. XXXXX was written in sequence on
XXXXX. Petitioner requests a waiver of
the penalty.
FINDINGS
Petitioner
has established by a preponderance of the evidence that payment was timely
remitted for the period in question.
The Tax Commission finds reasonable cause to waive the penalty. Interest shall remain as originally
assessed. The Tax Commission was denied
the use of the money during the period in question.
DECISION AND ORDER
Based
on the foregoing, it is the decision and order of the Utah State Tax Commission
that Petitioner's request for a waiver of penalty on withholding tax account
No. XXXXX for XXXXX be granted.
Interest shall remain as originally assessed. The Collection Division of the Utah State Tax Commission is
hereby ordered to adjust its records in accordance with this decision.
DATED
this 25 day of August, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner