BEFORE THE STATE TAX COMMISSION OF UTAH
v. ) INFORMAL DECISION
COLLECTION DIVISION OF THE ) Appeal No. 87-0526
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
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
Joe B. Pacheco G. Blaine Davis