BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-1167
UTAH STATE TAX COMMISSION, : 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 sales and use tax account No. XXXXX for XXXXX. A telephone conference 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 the Petitioner. Petitioner
stated that he timely sent in the money order for the period in question but
that it was lost in the mail. Petitioner
stated that he was not notified until three or four months later that payment
had not been received. The company from
which Petitioner purchased the money order confirmed that it had not been
cashed and reissued a new check two months later. The Tax Commission waived the penalty but affirmed the assessment
of interest. Petitioner requests a
waiver of the interest.
FINDINGS
Interest
was properly assessed in this matter.
The Tax Commission was denied the use of the money during the period in
question.
DECISION AND ORDER
Based
on the foregoing it is the Decision and Order of the Utah State Tax Commission
to deny the request for waiver of interest on sales and use tax account No.
XXXXX for XXXXX. The assessment of
interest by the Collection Division of the Utah State Tax Commission is hereby
affirmed.
DATED
this 11 day of December, 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 Commissioner