SALES
86-0606
Signed 3/11/87
BEFORE
THE STATE TAX COMMISSION OF UTAH
_____________________________________
XXXXX, )
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION DIVISION OF THE : Appeal No. 86 0606
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT
OF CASE
This matter came before
the Utah State Tax Commission for an Informal Hearing on XXXXX. James E. Harward, Hearing Officer, heard the
matter for the Tax Commission. XXXXX
appeared representing the Petitioner.
The Petitioner presented
evidence that when XXXXX took over the accounting responsibilities of the Petitioner,
the accounts and books were in disarray.
In addition, the company was in the process of converting to a computer
system. XXXXX met on several occasions
with XXXXX of the Tax Commission. The
purpose of the meetings were to adjust for the first and second quarters of
sales tax for the XXXXX year. An
extension was granted for the first quarter of XXXXX, as well as an extension
for the second quarter of XXXXX.
Petitioner, on the
request for the extension for the second quarter, paid an estimated payment of
$$$$$.
DECISION
AND ORDER
Based on the foregoing,
and the evidence supplied by XXXXX after the hearing, it is the Decision and
Order of the Utah State Tax Commission that the penalty and interest assessment
be affirmed. The Commission makes this
decision based on the fact that an extension was, in fact, granted. However, this extension was exceeded by more
than a month.
DATED this 11 day of
March, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R.H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B. Pacheco G.
Blaine Davis
Commissioner Commissioner
NOTICE: You have 30 days after the date on the ~ailing Certificate to
request a Formal Hearing.
^^