BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
c/o XXXXX
Petitioner, )
: INFORMAL
DECISION
v. )
:
COLLECTION
DIVISION OF THE ) Appeal No. 85 0372
STATE TAX
COMMISSION OF UTAH : Acct. No. XXXXX
Respondent. )
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission, XXXXX, for an Informal
Hearing. Presiding for and in behalf of
the Utah State Tax Commission was James E. Harward. Present for and in behalf of the Petitioner, was XXXXX and XXXXX.
The
Petitioner presented evidence that the 4th quarter of XXXXX was filed
approximately 45 days late on XXXXX and the 2nd quarter of XXXXX was filed on
time on XXXXX. No payment accompanied
the filing of either return.
The
Petitioner argues that the statute of limitations began to run on XXXXX, and
XXXXX respectively, and that if no action was taken within three years to
collect that amount, then the statute of limitations has run.
DECISION AND ORDER
Based
upon the pleadings and record before the Tax Commission the Tax Commission
finds that the 4th quarter of XXXXX was indeed filed late and did not have
payment with it. Further the Tax
Commission finds that 2nd quarter of XXXXX was filed on time, however payment
did not accompany the return.
Therefore,
penalty and interest were properly assessed on those two quarters.
The
Tax Commission is extremely concerned that a hold code was placed on this file
so that a limited collection activity incurred on this account. However, collection activity had been
commenced by the Tax Commission by sending several "Notice and Demand For
Payments" prior to the expiration of the three year statute of
limitations. Therefore, the Tax
Commission sustains the penalty and interest assessed against the Petitioner.
DATED
this 11 day of March, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT Joe
B. Pacheco
Mark K.
Buchi Commissioner
Chairman
Roger O. Tew R.
H. Hansen
Commissioner Commissioner