86-0126 - Sales

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.