86-1023 - Sales

 

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