BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX., )
:
Petitioner, )
: DECISION
OF
v. ) INFORMAL HEARING
:
COLLECTION
DIVISION OF THE )
UTAH STATE TAX
COMMISSION, : Appeal No. 85-0096
)
Respondent. :
_____________________________________
STATEMENT OF CASE
An
Informal Hearing was held on this matter on XXXXX. James E. Harward, Hearing Officer, heard the matter for the Utah
State Tax Commission. XXXXX
(Petitioner) was represented by XXXXX.
No one appeared representing the Respondent.
The
Petitioner presented evidence that the 4th quarter of XXXXX was, in fact,
late. This was due to three, very large
sales jobs, the XXXXX, XXXXX and XXXXX.
Ultimately, portions of the sales tax were uncollected because of bad
debt. The Petitioner further requests
that special consideration be given the Petitioner because of its past
compliance record.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that the penalty and
interest outstanding be affirmed. It is
the suggestion of the Tax Commission that the Petitioner either amend its
quarterly return to show the bad debts and uncollected taxes or seek a credit
and adjustment on future quarterly returns for bad debts and uncollected
taxes. The Commission is of the opinion
that the 4th quarter of XXXXX, was in fact, late and no sufficient reason was
given by which a waiver of the penalty and interest could be granted.
DATED
this 26 day of March, 1986.
BY ORDER OF THE UTAH STATE TAX COMMISSION.