BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-1030
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
STATEMENT OF CASE
This is an appeal to the Utah State Tax Commission from a decision of the Collection Division of the Utah State Tax Commission (Respondent) to assess penalty and interest on withholding tax account No. XXXXX for the period XXXXX. An Informal Hearing was held on XXXXX, in the offices of the Utah State Tax Commission. David J. Angerhofer, Hearing Officer, heard the matter for the Commission. XXXXX represented Petitioner. Petitioner stated that the check for the withholding was timely prepared and filed with the Tax Commission but that due to an error in the office the check had only one signature instead of the required two signatures. Tax Commission records confirmed that the check was timely filed but that it only had the one signature. As soon as Petitioner learned of the problem he paid with a second check and thought the problem had been resolved. Petitioner stated that he got the first Notice of Deficiency over four years later. Petitioner requests a waiver of penalty and interest.
The Tax Commission records indicate that a warrant was not filed until XXXXX, almost five years after the due date of the return.
The Commission finds that the Petitioner attempted in good faith to timely file and pay the withholding taxes for XXXXX.
DECISION AND ORDER
It is the Decision and Order of the Utah State Tax Commission that Petitioner's request for waiver of penalty and interest on withholding tax account No. XXXXX for XXXXX, be granted.
The Collection Division of the Utah State Tax Commission is hereby ordered to adjust its records in accordance with this decision.
DATED this 20 day of October, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew
Joe B. Pacheco