86-0352 - Sales

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX,                                                                                 )

                                                                                    :

            Petitioner,                                                         )

                                                                                    :           INFORMAL DECISION

v.                                                                                 )

                                                                                    :

COLLECTION DIVISION OF THE                          )

UTAH STATE TAX COMMISSION,                        :           Appeal No. 86-0352

                                                                                    )           Acct. No. XXXXX

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            This is an appeal to the Utah State Tax Commission following a Decision by the Collection Division of the Utah State Tax Commission to assess a penalty and interest on sales tax Account No. XXXXX for the period of XXXXX through XXXXX.  An Informal Hearing was held on XXXXX in the offices of the Utah State Tax Commission.  James E. Harward, Hearing Officer, heard the matter for the Commission.  XXXXX represented herself.

            Petitioner asserted that she sought and was granted a verbal extension for the third quarter of XXXXX.  Petitioner asserted that on three prior occasions, the second quarter of XXXXX, the third quarter of XXXXX, and the second quarter of XXXXX, Petitioner asked for and received a 30-day extension.

            Respondent asserted that, although a waiver was previously requested and approved for three prior quarters, there is no record of an extension request for these prior quarters, nor is there any record of an extension request for the current quarter in which Petitioner is requesting a waiver.

DECISION AND ORDER

            The Tax Commission hereby denies the request for waiver of penalty and interest on Account No. XXXXX for the third quarter of XXXXX.

            The assessment of penalty and interest by the Collection Division of the Utah State Tax Commission is hereby sustained.

            DATED this 3 day of September, 1986.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco

Commissioner