87-0136 - Sales

 

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