87-1709 - Income

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

COLLECTION DIVISION OF THE                          :           Appeal No. 87-1709

            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 individual income tax account No. XXXXX for the tax years XXXXX.  Petitioner waived his right to an oral hearing. Therefore, the Tax Commission decides this matter based on the materials in the file.

            On XXXXX, Petitioner wrote a letter to the central adjustment bureau and enclosed a check in the amount of $$$$$.  This is the amount of tax which Respondent determined to be due for the tax years XXXXX.

            Petitioner did not pay the penalty and interest.  Petitioner stated in the letter that "your negotiation of the enclosed check will represent your consent to this agreement."  Petitioner stated that under the doctrine of "accord and satisfaction" any further liability to the Utah State Tax Commission has been extinguished because of the acceptance of the check by the Tax Commission.  Petitioner stated further that he had reached an agreement with a XXXXX of the Central Adjustment Bureau, which agreement was that payment of the tax would satisfy all liability to the State Tax Commission.

FINDINGS

            The Tax Commission finds no basis on which to waive the penalty or interest.  Petitioner presented no evidence of an agreement reached between the Tax Commission and himself.  Furthermore, acceptance of the check in the amount of the tax does not constitute consent to the proposal set forth by the Petitioner in the letter of XXXXX.

DECISION AND ORDER

            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 individual income tax account No. XXXXX for the tax years XXXXX be denied.

            The assessment of penalty and interest by the Collection Division of the Utah State Tax Commission is hereby affirmed.

            DATED this 9 day of March, 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