BEFORE THE UTAH STATE TAX COMMISSION
v. ) INFORMAL DECISION
) Appeal No. 89-0247
COLLECTION DIVISION OF THE :
STATE TAX COMMISSION OF UTAH, )
: 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. No hearing was requested by the Petitioner, therefore, the decision is based upon the recommendation of the presiding officer and the facts and evidence contained in the file.
The Petitioner argues that for the income tax year XXXXX he filed and paid his income tax return in a timely basis. However, the check was lost. A penalty was assessed of $$$$$. Petitioner has requested a waiver of that penalty. In support of the claims presented by the Petitioner, Petitioner presented evidence of a stop payment request on check #XXXXX and issuance of a new check for payment of the taxes. This was all accomplished in August of XXXXX. In addition, Petitioner presented other evidence to indicate that check #XXXXX was written in a timely fashion.
DECISION AND ORDER
It is the decision and order of the Utah State Tax Commission that sufficient cause has been shown for the waiver of the penalty associated with the XXXXX income tax year. It is so ordered.
DATED this 2nd day of June, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
G. Blaine Davis