BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, )
v. ) INFORMAL DECISION
COLLECTION
DIVISION OF THE ) Appeal No. 87-0526
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 and in behalf of the Tax Commission. The Petitioner was represented by
XXXXX. The Petitioner argues that the
return and check No. XXXXX were sent timely on XXXXX was for the XXXXX sales
tax. Petitioner received no further notice of the non-receipt of the return and
the check until contacted by a Tax Commission representative in XXXXX.
Immediately after notification of the non-payment, Petitioner issued a new
check in the sum of $$$$$ and sent a duplicate form for the quarter
return. The Petitioner then requested a
waiver of the penalties incurred due to the loss of the check. The Petitioner also submitted documentation
showing the check register business records, written and canceled checks issued
at the same time. This documentation and evidence supported the contention that
the return was in fact prepared and the check was issued in a timely manner.
DECISION AND ORDER
Based
upon the foregoing, the Decision and Order of the Utah State Tax Commission
that the penalty for the XXXXX be waived.
The Commission will not exercise its discretion and waive the interest
associated with the quarter, because the Petitioner had the use of the money
during that period of time.
DATED
this 6 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
Commissioner Commissioner