BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX, )
Petitioner, :
v. : ORDER
:
: Appeal No.
89-0610
COLLECTION
DIVISION OF THE :
STATE TAX COMMISSION
OF UTAH, )
: Acct
No.XXXXX
Respondent. :
_____________________________________
This
matter comes before the Utah State Tax Commission pursuant to the Rules of
Administrative Procedure in the Administrative Procedures Act for informal
adjudicative proceedings. No hearing
was requested by the Petitioner. This matter is submitted on the record before
the Commission. The Tax Commission
issues this decision based upon information contained in the file.
DECISION AND ORDER
The
Petitioner filed its second quarter XXXXX, withholding tax return in a timely
fashion and submitted check number XXXXX in payment thereof in the amount of
$$$$$. The return and check were mailed
on XXXXX. However, it did not clear the
bank. In checking with his bank statement,
the Petitioner reconciled the account, contacted his bank and issued a new
check for payment of the amount due.
The Petitioner submitted copies of the front and back of the checks to
indicate their issue date and the sequential order to substantiate its claims.
DECISION AND ORDER
Based
upon the foregoing, it is the decision and order of the Tax Commission to waive
the penalty associated with the late filing of the period in question.
DATED
this 23rd day of June, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner