BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX, )
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0491
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
This
matter was scheduled for an Informal Hearing on XXXXX, and was conducted by
telephone conference. James E. Harward,
Hearing Officer, conducted the hearing for the Tax Commission. XXXXX represented the Petitioner, and XXXXX
testified for the Petitioner.
Petitioner
presented evidence that the audit report indicated a total deficiency of
$$$$$. This amount was paid in two payments,
one in XXXXX, in the amount of $$$$$, and the final payment in XXXXX, in the
sum of $$$$$. These sums included
payment of all penalty and interest for the audit periods in question.
Petitioners
continued to be billed for penalty and interest in the sum of $$$$$ plus
accruing interest.
DECISION AND ORDER
It
appears from the file and from the confirmation in the record of the Tax
Commission that all payments due under the audit report of XXXXX, including
penalty and interest, were paid.
Therefore,
the Collection Division of the Utah State Tax Commission is ordered to adjust
its records to reflect that all accounts through XXXXX, are paid in full
including penalty and interest. No
additional amounts are due for that audit period.
The
Tax Commission further finds that the penalties assessed were properly assessed
and declines to waive, abate, or refund the penalties for any of the quarters
involved.
DATED
this 15 day of January, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner