BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
:
v. : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW, &
: FINAL
DECISION
COLLECTION
DIVISION OF THE : Appeal No. 88-0591
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
A
prehearing conference was held on XXXXX in the offices of the Utah State Tax
Commission. David J. Angerhofer,
Presiding Officer, heard the matter for the Tax Commission. XXXXX represented the Petitioner. During the
course of the prehearing conference the presiding officer converted the
proceeding to a formal hearing.
FINDINGS OF FACT
The
period in question is the second quarter of XXXXX. Petitioner timely filed the sales and use tax return on or about
XXXXX. Petitioner's return was apparently lost after it was received by the Tax
Commission. Tax Commission records
indicate that payment for the second quarter of XXXXX was posted XXXXX after it
was received due to an administrative backlog.
Petitioner called the Tax Commission and was advised to stop payment on
the original checks and to issue new checks.
After Petitioner put stop payments on the original checks, the Tax
Commission located the original return and checks and processed them. The Tax Commission also processed the
replacement checks. When the original
checks did not clear because of the stop-payment placed on them, the account
was sent to the Collection Division.
Penalty
has previously been waived on this account.
Petitioner requests a waiver on the interest.
CONCLUSIONS OF LAW
Interest
is normally assessed on an account because the Tax Commission has been denied
the use of the money during the period in question because of the late payment
by the taxpayer.
The
Tax Commission finds insufficient cause to waive the interest in this matter.
FINAL DECISION
Based
on the foregoing, the Utah State Tax Commission hereby declines to waive the
interest on sales and use tax account No. XXXXX for the second quarter of
XXXXX.
The
assessment of interest by the Collection Division of the Utah State Tax
Commission is hereby affirmed.
DATED
this 9 day of November, 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