86-1531 - Special Fuel User/Dealers

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX,

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

                                                                                    :

COLLECTION DIVISION OF THE                          :           Appeal No. 86 1531

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

            Respondent.

_____________________________________

STATEMENT OF CASE

            This matter was originally scheduled for an Informal hearing on XXXXX.  The Petitioners waived the Informal Hearing and requested that it be submitted on the records before the Tax Commission.

            The Petitioner claims that the return check was dated, prepared, signed, and mailed on XXXXX.  The return was due XXXXX.  The Petitioner has written repeatedly requesting that the penalty and interest be abated.  The Petitioner has written a letter on XXXXX, received a response, on XXXXX, and an adjustment form indicating that the account had been cleared up with no further action necessary on XXXXX.  Subsequently, Petitioner was notified of problems, and again wrote a letter on XXXXX, XXXXX, XXXXX, and finally received a denial letter on penalty and interest on XXXXX.

            In checking with staff, the Commission finds that the fourth quarter of XXXXX returns were mailed out and the grace period was extended to filers until XXXXX.  For some reason, the Petitioners have been receiving notices of penalty and interest due.  It appears that as of XXXXX, the account has been cleared and the penalty and interest abated pursuant to the grace period previously allowed.

DECISION AND ORDER

            Based on the foregoing, it is the Decision and Order that the penalty and interest were properly abated, and the Petitioner, even under the circumstances, filed within the grace period.  The Commission also makes note of the XXXXX, letter which indicated adjustments had been made clearing the account and no further action was required by the Petitioner.

            DATED this 30 day of December 1986.

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