BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL DECISION
: Appeal No. 89-2291
COLLECTION DIVISION OF THE :
STATE TAX COMMISSION OF UTAH, ) Account 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 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.