BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-0091
UTAH STATE TAX COMMISSION, : Acct.
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission for reconsideration of a
Commission decision denying a request for waiver of penalty and interest
assessments on Petitioners' XXXXX income tax return. Pursuant to Utah Code Ann. §63-46b-5(1)(b), no hearing was held. A review of Petitioners' file served as the
evidentiary basis for this decision.
Petitioners,
XXXXX, filed a timely income tax return for XXXXX. However, Commission records indicate that payment of taxes due
was never received. Petitioners were
assessed a late payment penalty and interest. After receiving notice of the
delinquency Petitioners took immediate steps to remedy the situation. Petitioners stopped payment on the check
originally sent with the return and issued the second check for the tax due. Petitioners provided a signed affidavit from
their administrative assistant verifying that the check was indeed remitted
with the return and now request that all penalty and interest assessments be
waived.
FINDINGS
Because
Petitioners acted promptly to remedy the delinquency problem and has supplied a
notarized affidavit verifying that the check was indeed mailed, the Petitioners
have met the burden of proof placed upon them to establish that their petition
should be granted. Utah Admin. R.
R861-07A-1(G) (1986). Therefore, the
late payment penalty merits waiver; however, Petitioner did have use of the
money during the six month period from the tax due date to the time it was
actually received by the Commission.
Therefore, the Commission is entitled to the interest assessed for that
time.
DECISION AND ORDER
Based
on the foregoing, it is the decision and order of the Commission that the
request for a waiver of penalty be granted, request for a waiver of interest is
denied.
DATED
this 5 day of October, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner