BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-1030
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
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.
FINDINGS
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
Chairman Commissioner
Joe B. Pacheco