BEFORE THE STATE TAX COMMISSION OF UTAH
v. ) INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 86 0023
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
STATEMENT OF CASE
This matter was scheduled for an Informal Hearing on two prior occasions. The Petitioner has requested that the matter be reviewed by the Commission without benefit of a hearing. By letter dated October 3, 1986, Petitioner waived his right to a hearing.
The Petitioner purchased two XXXXXs and signed an exemption certificate indicating that they were to be used solely for agricultural purposes. They were not strictly and solely used for agricultural purposes in that the Petitioner did not own a farm or other agricultural related businesses.
DECISION AND ORDER
After reviewing the facts and the file, it appears that the penalty in this matter was previously waived in November, 1985. The letter dated XXXXX, which indicated that the penalty and interest waiver request had been denied was in error. Therefore, the petition by Mr. XXXXX is granted due to the fact that the penalty has previously been waived.
DATED this 1 day of December, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis