BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : INFORMAL DECISION
v. :
AUDITING
DIVISION OF THE : Appeal No. 87-0008
STATE TAX
COMMISSION OF UTAH, )
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission from an assessment by the
Auditing Division of the Utah State Tax Commission (Respondent) of tax,
penalty, and interest on the XXXXX purchase of a XXXXX. Petitioner did not request an oral
hearing. Therefore, the Tax Commission
decides this matter based on the materials in the file. Petitioner stated that the subject vehicle
was purchased in Oregon for use outside the State of Utah. Petitioner stated that the purchase price
was $$$$$ and that the purchase date was XXXXX. Petitioner requested a waiver of the tax, penalty and
interest. Respondent stated that the
subject vehicle has been and is being used in the State of Utah by Petitioner
and stated that it has documented sightings of the subject vehicle in XXXXX, in
XXXXX County. Respondent also stated
that it had photographs of the subject vehicle taken at Petitioner's XXXXX,
Utah residence on XXXXX. Respondent further stated that Petitioner is a Utah
resident. Petitioner has a current Utah
driver's license; Respondent has filed a Utah resident long form individual
income tax return on XXXXX, for the XXXXX tax year (four months after the
purchase and registration of the vehicle in XXXXX); Petitioner rents a place of
residence in XXXXX Utah; there is no
listing in XXXXX for Petitioner; loan documents executed by Petitioner through
XXXXX, Utah list only the XXXXX, Utah address for Petitioner; and that the only
document with Petitioner's XXXXX address is the XXXXX title held by the bank. Respondent assessed tax, a 100% fraud
penalty, and interest on the purchase of the subject vehicle.
FINDINGS
The
Tax Commission finds that Petitioner is a Utah resident for motor vehicle
registration purposes pursuant to motor vehicle registration Rule No. XXXXX.
The
Tax Commission further finds that Petitioner fraudulently registered the
subject vehicle in XXXXX to avoid payment of Utah use tax, property tax, and
registration fees. The Tax Commission
further finds that the subject vehicle was sold on XXXXX, for $$$$$ to
Petitioner from XXXXX.
DECISION AND ORDER
Based
on the foregoing, it is the Decision and Order of the Utah State Tax Commission
that Petitioner's request for waiver of tax, penalty and interest on the XXXXX purchase
of a XXXXX to be denied. The assessment
of tax, penalty and interest by the Auditing Division of the Utah State Tax
Commission is hereby affirmed.
DATED
this 8 day of January , 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen G.
Blaine Davis
Chairman Commissioner
Joe B.
Pacheco Roger
O. Tew
Commissioner Commissioner