BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL DECISION
: Appeal No. 88 2479
COLLECTION DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
: Acct No. XXXXX
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.