BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
in care of
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-0169
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
An
Informal Hearing was held on XXXXX.
James E. Harward, Hearing Officer, heard the matter for the Utah State
Tax Commission. XXXXX represented
Petitioner. Petitioner is requesting a
waiver of the penalty and interest assessed against the late filing of his
XXXXX, sales tax liability. Petitioner
testified that when he sold his business in late XXXXX, there was a lien on his
equipment of which he was previously unaware.
The proceeds from the sale of this business were tied up in litigation
until XXXXX. XXXXX paid the tax,
penalty, and interest due from the XXXXX, in XXXXX, when he received money from
his father's estate. He testified that
he was not aware at the time of the sale of his business that any outstanding
taxes were due within thirty days.
DECISION AND ORDER
Based
on the foregoing, it is the Decision and Order of the Utah State Tax Commission
to deny Petitioner's request for waiver of penalty and interest. Petitioner did
not show reasonable cause for failure to timely file and pay his XXXXX returns
and taxes.
DATED
this 2 day of July, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner