BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: )
: INFORMAL
DECISION
XXXXX, )
: Appeal No. 92-1725
)
: Account
No. XXXXX
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Administrative
Procedures Act and the rules of the Utah State Tax Commission for informal
proceedings. No hearing was requested,
therefore, this decision is based upon information contained in the Tax
Commission's file.
FINDINGS
1. The Petitioner timely filed its sales tax
for the third quarter of XXXXX. The
check which was submitted in payment of that return however, was not honored by
the bank.
2. The owner alleged that the bank dishonored
the check in error and that sufficient funds existed in the account with which
to pay the return.
3. As a result of the returned check, the
Petitioner was assessed a penalty in the amount of $$$$$ plus interest on the
total tax liability of $$$$$.
4. The Petitioner requested a waiver of
penalties and interest. That request
was initially denied by the Commission and the Petitioner was advised of such
by way of a letter dated XXXXX.
5. The Petitioner filed an appeal of that
decision. On XXXXX, the owner was
advised to provide copies of any bank statements and documents which would
corroborate her story. As of this date
nothing had been received by the appeals unit.
DECISION AND ORDER
The
Tax Commission finds sufficient cause does not exist to waive the penalty
associated with the third quarter XXXXX sales tax. It is so ordered.
DATED
this 16th day of December, 1992.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen oger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner