BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-0904
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 the Tax Commission. The matter was conducted by telephone with the Petitioner being
represented by XXXXX. The evidence in
the file and that presented by the Petitioner at the hearing indicates that
check, No. XXXXX was issued for $$$$$ and mailed on XXXXX. For some reason that check was never cashed
by the Utah State Tax Commission. The
Petitioner followed up in January by canceling the check and issuing a new check,
No. XXXXX to replace check, No. XXXXX.
All of this was done at the volition of the Petitioner, and without any
follow-up or demands by the Tax Commission.
The Petitioner presented copies of check, Nos. XXXXX which showed that
check no. XXXXX was,m in fact, drafted and issued on the date as indicated.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order of the Utah State Tax
Commission that the penalties and associated interest be waived on Account No.
XXXXX for XXXXX withholding tax.
DATED
this 15 day of October, 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