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