85-0372 - Sales

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