93-1972

Income

Signed 12/2/93

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

In Re: )

: INFORMAL DECISION

XXXXX )

: Appeal No. 93-1972

)

: 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. As provided for by Utah Code Ann. '63-46b-5 and at Petitioners' request, this decision is based upon information contained in the Tax Commission's file.

FINDINGS

According to Tax Commission records, Petitioners filed their XXXXX individual income tax return on XXXXX. After withholding credits were applied, Petitioners still owed $$$$$ in taxes. A $$$$$ nonpayment penalty was assessed along with interest.

Petitioners paid the tax amount of $$$$$ on XXXXX. They dispute the penalty and interest assessments saying that they had sent a check for $$$$$ with their return.

Petitioners contend that the Tax Commission lost or misplaced their original check #4621. They submitted a copy of their check register pages showing the sequence of check numbers. Petitioners feel they should not be penalized for what they consider to be the Commission's error.

DECISION AND ORDER

The Tax Commission finds sufficient cause does not exist to waive the penalty and interest associated with the XXXXX individual income taxes. The check register alone is insufficient. Not only for the reason that it is not whole, i.e., having been scissored in places, it does not show that the check was actually mailed.

A copy of the actual check, a stop payment voucher, and/or bank statements would have been helpful and more convincing that the check had actually been sent to the Commission.

It is so ordered.

DATED this 2nd day of December, 1993.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Roger O. Tew

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner

NOTICE: You have twenty (20) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of the final order to file in District Court a petition for judicial review. Utah State Tax Commission Administrative Rule R861-5A-1(p) and Utah Code Ann. '63-46b-14(3)(a).

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