BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX,
Petitioner :
v. : INFORMAL DECISION
: Appeal No.
89-2291
COLLECTION
DIVISION OF THE :
STATE TAX
COMMISSION OF UTAH, ) Account 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 an informal
decision proceedings. No hearing was
requested, therefore, the matter was conducted by review of the file before the
Tax Commission.
On
XXXXX, the Petitioner filed his XXXXX sales tax return. Accompanying the return
was a check in the amount of $$$$$ which represented the amount of tax
due. In XXXXX, Petitioner realized that
the check dated XXXXX had not been deposited and contacted The Commission. The Petitioner was advised to wait to see if
the check would be processed. On XXXXX,
the Petitioner received a letter from the Collection Division informing him
that he had an outstanding balance due for the XXXXX sales taxes. It was at that time the Petitioner contacted
his bank and stopped payment on the check in question and issued a new check
for payment of the sales tax.
Petitioner
provided a copy of his checking account ledger which showed the issuance of the
original check on XXXXX, and also that there were sufficient funds in the
account to cover the amount of the check.
Petitioner also provided copies of his checking account statement and
his stop payment request.
As
a result of the failure to timely pay the tax due, Petitioner was assessed a
$$$$$ and interest in the amount of $$$$$.
DECISION AND ORDER
The
Tax Commission finds sufficient cause has been established to justify waiver of
the penalty and interest associated with XXXXX sales tax year. It is so
ordered.