BEFORE THE STATE TAX COMMISSION OF UTAH
v. ) INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 86 0491
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
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.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis