85-1552 - Sales

BEFORE THE UTAH STATE TAX COMMISSION

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In Re                                                                            :

XXXXX                                                                                  )

            Petitioner                                                          :

                                                                                    :           INFORMAL DECISION

                                                                                    :           Appeal No. 85-1552

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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.

DECISION

            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*

Chairman                                                                      Commissioner

R. H. Hansen                                                                Roger O. Tew

Commissioner                                                               Commissioner

Since 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.