BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX,
Petitioners, : INFORMAL DECISION
:
v. :
COLLECTION
DIVISION OF THE : Appeal No. 90-1417
UTAH STATE TAX COMMISSION, :
: Account
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
Petitioners,
XXXXX and XXXXX, appeal the assessment of $$$$$ in interest against their XXXXX
individual income tax liability. Pursuant
to the Utah Administrative Procedures Act and the rules of the Tax Commission,
this matter is conducted as an informal adjudicatory proceeding. As no hearing has been requested, this
decision is based upon information contained in the Tax Commission's file.
FINDINGS
Petitioners
moved from Utah to XXXXX in early XXXXX.
They contend they filed their XXXXX Utah individual income tax return in
a timely manner and included a check for full payment of the tax due. The Tax Commission has no record of receiving
either the return or the check.
Petitioners failed to notice that their check was never cashed.
In
XXXXX, the Tax Commission filed a XXXXX income tax return on behalf of
Petitioners and assessed a tax liability of $$$$$ plus penalty and
interest. Petitioners received notice
of the assessment in XXXXX, after the Tax Commission obtained their correct
address in Idaho. One year later,
Petitioners paid the tax and penalty, then filed their request for waiver of interest.
DECISION AND ORDER
In
considering Petitioners' request that interest be waived, the Tax Commission
notes Petitioners' failure to report their XXXXX check had never been cashed
and their delay in paying the liability after becoming aware of the
matter. The Tax Commission also notes
Petitioners had use of the tax money in question from XXXXX until XXXXX. The assessed interest is a reasonable charge
for use of the funds during the time they were improperly held by Petitioners.
As
the Tax Commission finds insufficient cause to waive interest in this matter,
the request for waiver is denied. It is
so ordered.
DATED
this 23rd day of August, 1990.
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