BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 86 1557
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 and in behalf of the Commission.
XXXXX appeared representing the Petitioner. This is tax #86-1557, account #XXXXX.
Petitioner
presented evidence that the subject stores were purchased on XXXXX and actually
taken over on XXXXX. The end of the
first quarter was less than two weeks away.
At the time of the purchase they immediately filed for the appropriate
tax numbers. By the end of XXXXX, they
still had not received the appropriate numbers. The IRS and the State Tax Commission were all contacted and the
appropriate information was sent in on blank forms without the benefit of
numbers. The records indicate that the
tax was paid on XXXXX. Subsequent to
the filing of the first quarter XXXXX taxes the appropriate account numbers
were issued to the Petitioner and no delinquencies or problems have been
incurred since that time.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that the penalty associated
with the first quarter of XXXXX returns be waived. That the Collection Division is hereby refund the penalty and
associated interest.
DATED
this 11 day of March of 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