BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
:
Petitioner, )
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0150
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF_CASE
This
matter came before the Tax Commission for an Informal Hearing on XXXXX. James E. Harward, Hearing Officer, heard the
matter for the Tax Commission. XXXXX and XXXXX appeared representing the
petitioner.
The
Petitioner presented evidence that the present company started as XXXXX and
later developed into a leasing company called XXXXX. It worked in a business relationship with a company called
XXXXX. The Auditing Division of the
State Tax Commission conducted an audit and determined a deficiency. This deficiency was adjusted on several
occasions because the Petitioners provided exemption certificates from the
companies with whom they were dealing.
Unfortunately XXXXX went out of business and an exemption certificate
was not available at the time the audit was conducted.
The
Petitioner paid the tax and approximately $$$$$ of the interest. There remains outstanding a portion of the
interest and penalty. The Petitioner
has requested a waiver of the remaining interest and the penalty and cites
justification as follows:
1. The tax deficiency was questionable.
2. The company is no longer in business and has
no assets.
3. The tax of $$$$$ has, in fact, been paid and
interest in the sum of $$$$$ has been paid.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order of the Utah State Tax
Commission that the penalty be reduced to $$$$$ and the remaining interest be
reduced proportionately.
DATED
this 20 day of November, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
ABSENT
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner