BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-0705
STATE TAX
COMMISSION OF UTAH, ) 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 sales and use tax account No. XXXXX for the third quarter of
XXXXX. The Tax Commission decides this
matter based on the file pursuant to the Administrative Procedures Act, Title
63, Chapter 46b.
Petitioner
presented evidence that a check in the amount of the tax due for the third
quarter of XXXXX was timely prepared, but was inadvertently mailed to the
Internal Revenue Service. The IRS
cashed the check and has since refunded that check. Petitioner assigned the check from the Federal Government over to
the Tax Commission and asks for a waiver of the penalty and interest.
FINDINGS
Petitioner
has established reasonable cause for failure to timely file the check for the
third quarter of XXXXX with the State Tax Commission. The Tax Commission, in its discretion, hereby waives the penalty.
The
Tax Commission finds no basis on which to waive the interest. The Tax Commission was denied the use of the
money during the period of delinquency.
DECISION AND ORDER
Based
on the foregoing, it is the Decision of the Utah State Tax Commission that
penalty on sales and use tax account No. XXXXX for the third quarter of XXXXX
be waived. Interest shall remain as
originally assessed.
The
Collection Division of the Utah State Tax Commission is hereby ordered to adjust
its records in accordance with this decision.
DATED
this 7 day of June, 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