BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : INFORMAL DECISION
v. :
COLLECTION
DIVISION OF THE : Appeal No. 87-1185
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 individual income tax account No. XXXXX for the tax year 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 the
Petitioner. Petitioner stated that for
the tax year XXXXX he had received an extension through XXXXX. He filed the tax return and paid the taxes
with check No. XXXXX on XXXXX.
Petitioner wrote check No. XXXXX to the Internal Revenue Service at the
same time. On XXXXX Petitioner received
notice that the tax had not been paid and was assessed penalty and
interest. Petitioner wrote a new check
on XXXXX and issued a stop payment on the original check on XXXXX. Petitioner requests a wavier of the penalty
and interest.
FINDINGS
Petitioner
has met the burden of proof to establish that check No. XXXXX was timely
prepared based on the carbon copies presented for check Nos. XXXXX, both of
which were dated XXXXX. The Tax
Commission hereby waives the penalty.
Interest was properly assessed in this matter. The Tax Commission was denied the use of the money and the
Petitioner had the use of the money when the original check did not clear. In addition, interest is properly assessed
regardless of whether or not an extension request has properly been filed if a
payment is made beyond the statutory due date of the return.
DECISION AND ORDER
Based
on the foregoing it is the Decision and Order of the Utah State Tax Commission that
the penalty be waived and the interest be affirmed on individual income tax
account No. XXXXX for the tax year XXXXX.
The Collection Division of the Utah State Tax Commission is hereby
ordered to adjust its records in accordance with this decision.
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