BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-2308
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 withholding tax account No. XXXXX for the fourth quarter of
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 Tax Commission.
XXXXX, represented the Petitioner.
Petitioner
stated that for the fourth quarter of XXXXX, Form TC-96A was timely filed along
with a check for the taxes withheld. As
soon as Petitioner was notified that Respondent had no record of the payment,
Petitioner forwarded a replacement check.
Petitioner requests a waiver of the penalty and interest.
FINDINGS
Petitioner
was given ten days from the date of the hearing in which to send a copy of the
check register and any other evidence which would indicate that the check was
timely prepared. Petitioner did provide
a copy of the check register and a copy of the voucher for check No. XXXXX.
Petitioner
has established that a check for the withholding taxes was timely
prepared. The Tax Commission hereby
waives the penalty. Interest, however,
shall remain as originally assessed.
The Tax Commission was denied the use of the money during the period in
question.
DECISION AND ORDER
Based
on the foregoing, the Utah State Tax Commission hereby grants Petitioner's
request for waiver of penalty on withholding tax account No. XXXXX for the
fourth quarter of XXXXX but denies Petitioner's request for waiver of
interest. The assessment interest by
the Collection Division of the Utah State Tax Commission is hereby affirmed.
DATED
this 10 day of February, 1988.
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