87-0169 - Sales

 

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