BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
: 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.
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.
R. H. Hansen oger O. Tew
Joe B. Pacheco S. Blaine Willes