BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX, )
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0497
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission from a decision of the Collection
Division of the Utah State Tax Commission (Respondent) to assess penalty and interest
on sales and use tax account No. XXXXX for the second and fourth quarters of
XXXXX and the third quarter of 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 the Petitioner.
The
Petitioner stated that he has been trying to get this matter settled since the
business closed on XXXXX. Petitioner
stated that numerous billings had been received for periods after the sale of
the business and that there has been an inability to communicate with the Tax
Commission either by telephone or correspondence.
Respondent
assessed a penalty of $$$$$ for the second quarter of XXXXX; a penalty of $$$$$
for the fourth quarter of XXXXX; and a penalty $$$$$ for the third quarter of
XXXXX. The penalty for the third
quarter of XXXXX was waived, leaving a remaining penalty of $$$$$. Petitioner requests a waiver of the
remaining penalty and related interest.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that Petitioner's
request for waiver of the penalty and interest on sales and use tax account No.
XXXXX be granted.
The
Tax Commission hereby waives the assessment of the penalty and interest by the
Collection Division of the Utah State Tax Commission.
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