BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX, )
Petitioner, :
v. ) INFORMAL DECISION
:
) Appeal No.
89-0247
COLLECTION
DIVISION OF THE :
STATE TAX
COMMISSION OF UTAH, )
: 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. 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
Commissioner