BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : INFORMAL DECISION
v. :
COLLECTION
DIVISION OF THE : Appeal No. 87-0898
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, 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.