BEFORE THE UTAH STATE TAX COMMISSION
In Re :
: INFORMAL DECISION
: Appeal No. 85-1552
STATEMENT OF CASE
This is an appeal to the Utah State Tax Commission by XXXXX (Petitioner) to waive the remaining penalty and interest on sales tax number XXXXX.
The Informal Hearing was held on XXXXX in the offices of the Utah State Tax Commission. Commissioners Gary C. Cornia and Roger O. Tew heard the matter for the Commission. XXXXX represented the Petitioner.
FINDINGS OF FACT
Based on the evidence and the recommendation of the hearing officers, the Commission makes the following determinations:
1. The tax periods in question are the second quarter of XXXXX and the third quarter of XXXXX.
2. The Petitioner presented evidence of a settlement agreement between the Tax Commission and the Petitioner. The settlement agreement, dated XXXXX, was a long-term repayment of $$$$$ per month for eight months and a final payment due at the end of the ninth month.
3. Petitioner complied with the terms of the agreement and has remained current since. Petitioner made the final payment on XXXXX even though it was not due until XXXXX.
4. The understanding between the former director of collections and Petitioner was that the payment agreement, if met, would include all charges assessed against the Petitioner.
5. A policy existed between the former Commission, represented by XXXXX, and several other car dealers at the time the liability occurred which provided that penalties would be waived if the principal amounts were paid per an approved repayment schedule.
Based on the agreement between the Division of Collections and the Petitioner, and the Petitioner's compliance with that agreement, as well as the Commission policy associated with car dealer penalty and interest, the Commission hereby waives the remaining penalty and interest on sales tax number XXXXX.
DATED this 20 day of January, 1986.
BY ORDER OF THE UTAH STATE TAX COMMISSION
Mark K. Buchi Joe B. Pacheco*
R. H. Hansen Roger O. Tew
the hearing on this case, Commissioner Gary C. Cornia has been replaced by Commissioner
Joe B. Pacheco*. Commissioner Pacheco
has been duly advised of the facts and circumstances regarding this case and is
qualified to sign this decision.