BEFORE THE STATE TAX COMMISSION OF UTAH
Petitioner, : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-0898
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, was assigned to hear the case for the Tax Commission. No one appeared at the time and place scheduled for the hearing. The Hearing Officer, after reviewing the file recommends a decision based on the file rather than dismissing for failure to appear.
DECISION AND ORDER
Based on the recommendation of the Hearing Officer, the Tax Commission makes its decision based on the record before the Commission without a hearing. It appears that the return in question, the XXXXX, was properly filed and was accompanied with a check. That check was returned insufficient funds on two occasions. It also appears that the arrangement that had been made through XXXXX to cover that check. The arrangement was made with XXXXX, commercial loan officer for XXXXX. However, XXXXX was transferred rather suddenly and the replacement failed to maintain the agreement between XXXXX and the Petitioner. The Commission recognizes that the matters surrounding this incident are outside the control of the Petitioner, and also recognizes that had the check simply been referred to a collection agency then no penalties or interest would have been assessed because the Petitioner brought in a cashier's check to cover the mistake should not make him subject to penalties which would not otherwise have been assessed. Based upon these facts and those others contained in the file, it is the Decision and Order of the Utah State Tax Commission that the penalties and associated interest be waived for the XXXXX.
DATED this 7 day of August, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.