BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW
v. : AND FINAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-1082
UTAH STATE TAX COMMISSION, : Acct.
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is an appeal to a formal hearing from an informal decision rendered by the Utah
State Tax Commission on XXXXX, which decision denied Petitioner's request for
waiver of penalty and interest on sales and use tax account No. XXXXX for the
XXXXX. A formal hearing was held on
XXXXX in the offices of the Utah State Tax Commission. David J. Angerhofer, Hearing Officer, heard
the matter for the Tax Commission.
XXXXX represented the Petitioner.
Petitioner
stated that the check was timely filed for the XXXXX and that he had sufficient
funds in the bank at the time. Petitioner's
check was drawn on the XXXXX account.
Petitioner also had a second account at XXXXX. Petitioner stated that the bank had miscounted his deposits and
was holding two of the Petitioner's deposits because of a counting error of the
bank. The deposits were in the amount
of $$$$$ and $$$$$. Petitioner stated
that the bank manager admitted the error. Petitioner questioned why the Tax
Commission sent the check through twice in one day. Petitioner did not have sufficient time to remedy the situation
before the check was submitted the second time.
FINDINGS OF FACT
No
documentation has been submitted to establish that the bank did make an error.
Petitioner
wrote a check on XXXXX in the amount of $$$$$.
The check is stamped "refer to maker." The bank statement from XXXXX XXXXX
indicates that a special handling charge was incurred on XXXXX and on XXXXX,
which dates correspond to stamps on the back of the check.
CONCLUSIONS OF LAW
The
check which Petitioner prepared to pay the sales and use tax liability for the
XXXXX was not honored when the Tax Commission presented it for payment. Petitioner did not timely pay the tax for
the XXXXX and properly incurred a 10% penalty.
There is no requirement that the Tax Commission must wait a specified
number of days before resubmitting the check for payment.
The
Tax Commission finds no basis on which to waive the penalty and interest on
sales and use tax account No. XXXXX for the XXXXX.
FINAL DECISION
Based
on the foregoing, it is the decision and order of the Utah State Tax Commission
that Petitioner's request for waiver of penalty and interest on sales and use
tax account No. XXXXX be denied.
The
assessment of penalty and interest by the Collection Division of the Utah State
Tax Commission is hereby affirmed.
DATED
this 23 day of February, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner