BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : INFORMAL DECISION
v. :
COLLECTION
DIVISION OF THE : Appeal No. 87-0136
STATE TAX COMMISSION
OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission from a decision of the Collection
Division of the Utah State Tax Commission (Respondent) to assess penalty and
interest on sales and use tax account No. XXXXX for XXXXX. A hearing was scheduled for XXXXX in the
offices of the Utah State Tax Commission.
Petitioner did not appear for the hearing. Therefore the Commission decides this matter based on the
materials on the file. Petitioner
stated that a representative from XXXXX, the collection agency which has been
assigned the Petitioner's account, told Petitioner that she would find out if
the Tax Commission would waive the penalties and interest if petitioner would
pay the tax for XXXXX. Petitioner
stated that the representative called him back and told him that the Tax
Commission would accept a check in the amount of the tax due and owing in
satisfaction of the delinquency.
Petitioner wrote a check for the taxes due and wrote "paid in
full" on the face of the check.
Petitioner requests a waiver of the penalty and interest because of the
representations of the collection agency and because the statement "paid
in full" was a contractual agreement which the Tax Commission accepted
when it cashed the check.
DECISION AND ORDER
It
is the decision and order of the Utah State Tax Commission that Petitioner's
request for waiver of penalty and interest be granted. The assessment of penalty and interest by
the Collection Division of the Utah State Tax Commission is hereby waived for
XXXXX.
DATED
this 1 day of September, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman