BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
:
Petitioner, :
:
v. : INFORMAL DECISION
:
:
COLLECTION
DIVISION OF THE : Appeal No. 86 1023
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. :
_____________________________________
STATEMENT OF CASE
An
Informal Hearing was held on XXXXX.
James E. Harward, Hearing Officer, heard the matter for the Utah State
Tax Commission. XXXXX represented the
Petitioner. Petitioner is requesting a
refund of penalties paid for the tax liability periods, January-March, XXXXX;
April-June, XXXXX; July-September, XXXXX; October-December, XXXXX; April-June,
XXXXX; January-March, XXXXX; April-June, XXXXX; and October-December, XXXXX.
Petitioner
testified that he employed a manager to manage his body shop business, but the
manager failed to pay many of Petitioner's suppliers and the tax
liabilities. When XXXXX was notified
personally by a representative of the Utah State Tax Commission that there was
a deficiency in its sales and use taxes for the liability periods as set forth
above, XXXXX obtained a loan, worked out an installment plan with Respondent,
and cleared the delinquent account within a reasonable time. Petitioner indicated that it is possible
that money was embezzled from Petitioner's business.
DECISION AND ORDER
Based
on the foregoing facts, it is the Decision and Order of the Utah State Tax
Commission to sustain Respondent's penalty and interest assessment.
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