BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
: Appeal No.
88 2905
COLLECTION
DIVISION OF THE :
STATE TAX
COMMISSION OF UTAH, ) Acct No. XXXXX
Respondent. :
_____________________________________
This
matter came before the Utah State Tax Commission pursuant to The Rules Of
Administrative Procedure for Informal Adjudicative Proceedings. No hearing was requested by the parties,
therefore this matter is being submitted on the record and information
contained in the file.
The
Tax Commission notes that the Petitioner sent in verification to indicate that
check No. XXXXX had been sent to but not cashed by the Tax Commission. Upon discovering the non-negotiation of the
check a new check No. XXXXX was issued in the amount of the tax. Subsequently a penalty of $$$$$ and interest
of $$$$$ was assessed against the Petitioner.
The
Tax Commission finds sufficient justification and verification to waive the
penalty and interest associated with this matter. It is so ordered.
DATED
this 22 day of March, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
FOR THE COMMISSION
G. Blaine
Davis,
Commissioner
^^