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