BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
:
v. : INFORMAL DECISION
:
: Appeal No.
88 2479
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
: Acct No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Rules of
Administrative Procedure and the Administrative Procedures Act for informal
adjudicative proceedings. The
Petitioner requests a waiver of the late payment penalty on the income tax year
XXXXX. The Petitioner filed his income
tax return in a timely matter and submitted a check in payment of the balance
due. The Petitioner was notified on
XXXXX that the check had been dishonored due to insufficient funds. The Petitioner recalculated the account and
discovered a calculation error resulting in the insufficient funds. The Petitioner was in constant contact with
the Tax Commission for resubmitting the check.
The check was never resubmitted.
The Petitioner ultimately paid with a cashiers check on XXXXX. The Petitioner submitted evidence which
would indicate that sufficient funds were available in the checking account
after making adjustments for the calculation error.
DECISION AND ORDER
The
Tax Commission, after reviewing evidence and arguments presented by the
Petitioner, finds sufficient grounds for waiver of the penalty but sustains the
assessment of interest. It is so
ordered.
DATED this 28 day of April, 1989.