86 0504

Signed 1/9/87

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX, )

:

Petitioner, )

:

v. ) INFORMAL DECISION

:

)

COLLECTION DIVISION OF THE : Appeal No. 86 0504

STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX

:

Respondent. )

_____________________________________

STATEMENT OF CASE

The hearing was schedule on this matter on XXXXX, in the Heber M. Wells Building, 160 East 300 South, Salt Lake City, Utah. Petitioners failed to appear at that hearing and an Order to Show Cause was issued directing the Petitioners to show cause why the matter should not be dismissed for their failure to appear. By letter dated XXXXX, Petitioner's responded requesting that the matter be decided on the documents in the file, particularly the XXXXX, letter.

The Commission shall consider the matter on the documents on file and issue a decision.

The Petitioner purchased XXXXX in XXXXX of XXXXX. At the time of the sale, several letters were sent out to various states that had there salesmen in them to send applications and forms for remittance of taxes involved. The state of Utah did not respond until XXXXX of XXXXX.

Based upon the foregoing, the Petitioners feel that the penalty should be waived in that the delay was due to the Tax Commission's failure to send out proper forms.

DECISION AND ORDER

Based on the foregoing, the Tax Commission finds that the penalty was properly assessed and declines to waive the same. In making this decision, the Commission notes that the burden and responsibility of making proper and timely filings is upon the Petitioner. The Commission notes that salesmen in Utah could have picked up the forms and forwarded them on or done whatever other leg work was necessary for XXXXX to obtain the proper forms.

DATED this 9 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

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