87-0173 - Sales

 

BEFORE THE UTAH STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            PETITIONER,                                                 :

                                                                                    :           INFORMAL HEARING

v.                                                                                 :

COLLECTION DIVISION OF THE                          :           APPEAL NO. 87-0173

STATE TAX COMMISSION OF UTAH,                  )           ACCT. NO. XXXXX

                                                                                    :           LIABILITY PERIOD

            RESPONDENT.                                              :           XXXXX

_____________________________________

STATEMENT OF CASE

            Petitioner requests a waiver of penalties and interest assessed along with the deficiency assessment on the XXXXX, filing period.  Petitioner's reason for requesting the waiver of penalty and interest is that the Tax Commission records were not properly updated and the delinquent notice did not reach Petitioner until a year and one-half after the return was filed.  An oral hearing was not requested.  Therefore, the Commission decides this matter on the record before it.

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. Respondent acted within the time prescribed by law in which to assess deficiencies.

            DATED this 1 day of September, 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner   Commissioner