BEFORE THE STATE TAX COMMISSION
OF UTAH
_____________________________________
XXXXX
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0177
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
An
Informal Hearing was held on XXXXX.
James E. Harward, Hearing Officer, heard the matter for the Utah State
Tax Commission. XXXXX represented the
Petitioner.
Petitioner
testified that the magazine (XXXXX) was created in XXXXX by XXXXX. In XXXXX the present owners purchased the
magazine. At no time prior to the
purchase was the magazine notified of any sales tax delinquency owing to the Tax
Commission nor were there any filings which would indicate a delinquency of the
sales tax for the periods in question.
The periods in question were XXXXX, XXXXX, XXXXX, XXXXX, and XXXXX.
Upon
learning of the delinquency, XXXXX contacted XXXXX of the Tax Commission, and
was told that he would have to pay the tax and that he should request a waiver
of the penalty. Thereafter, the
Petitioner requested a waiver of the penalty.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order of the Utah State Tax
Commission that the penalties were properly assessed for liability periods in
question. It would appear to the Tax
Commission that Petitioner's assertion of non-notification of the tax status by
the seller of the magazine to the present owners is a matter between the seller
and the purchaser and not one which would involve the Tax Commission. Therefore, the Tax Commission declines to
waive any penalty or interest associated with the late filings.
DATED
this 15 day of October, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis *
Commissioner Commissioner