BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0126
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
This
is an Appeal to the Utah State Tax Commission from a Decision of the Collection
Division of the Utah State Tax Commission (Respondent) to assess penalty and
interest on Sales and Use Tax Account No. XXXXX for the fourth quarter of XXXXX
and the first quarter of XXXXX. An
Informal Hearing was held on August 21, 1986 in the offices of the Utah State
Tax Commission. James E. Harward,
Hearing Officer, heard the matter for the Commission. XXXXX represented the Petitioner.
Petitioner
stated that she is a Vietnamese woman and was starting a business for the first
time when the XXXXX open its doors to business. Petitioner stated that her husband was late in filing because the
C.P.A. was late. Petitioner has since
become divorced and has closed the business.
Petitioner is supporting three children, is in debt and has little
money.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that penalty on
Account No. XXXXX for the fourth quarter of XXXXX and the first quarter of
XXXXX be sustained.