85-0108 - Sales

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX, )

:

Petitioner, )

:

v. ) DECISION FROM

: INFORMAL HEARING

UTAH STATE TAX COMMISSION )

AUDIT DIVISION, :

) Appeal No. 85-51-0108

Respondent. :

)

_____________________________________

STATEMENT OF CASE

An Informal Hearing was held in this matter on XXXXX. The hearing was conducted by XXXXX, Hearing Officer for and in behalf of the Utah State Tax Commission. The Petitioner appeared, represented by XXXXX. No one on behalf of the Audit Division appeared.

The Petitioner presented evidence by way of testimony that all quarters were filed and paid on time, and much of the penalties and interest had in fact been paid. It is further stated that there was outstanding amounts due for penalties and interest in the sum of approximately $$$$$. The Petitioner requested that these be waived.

DECISION AND ORDER

It is the Decision and Order of the Utah State Tax Commission that if the Petitioner will provide evidence of the following to the Commission within ten days of the date of the mailing this Order, that the Petitioner's request will be granted and all outstanding penalties and interest and liabilities will be waived:

1. The documentation of payments made (canceled checks.)

2. Copies of the returns with dates of signature.

If this written documentation conforms with the statement that all returns were paid and filed on time, but due to mailing errors, etc. that the taxes were not received and credited by the Tax Commission on time then the penalty and interest outstanding at the present time will be waived by the Tax Commission.

DATED this 18 day of October, 1985.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

Mark K. Buchi Gary C. Cornia