BEFORE THE STATE TAX COMMISSION OF UTAH
v. ) INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 86 0497
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
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.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis