BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL DECISION
: Appeal No. 88 2905
COLLECTION DIVISION OF THE :
STATE TAX COMMISSION OF UTAH, ) Acct No. XXXXX
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,