87-0875 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

COLLECTION DIVISION OF THE                          :           Appeal No. 87-0875

STATE TAX COMMISSION OF UTAH,                  )

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission for an Informal Hearing on XXXXX.  James E. Harward, Hearing Officer, heard the matter for and in behalf of the Tax Commission.  XXXXX appeared representing the Petitioner.  During the first part of XXXXX, the Petitioner underwent reorganization.  Part of which required the transfer of the accounting portion of the business to XXXXX.  Notices and forms from the Tax Commission came to the office of Petitioner in Salt Lake City.  Those notices from the Tax Commission were held in Salt Lake City instead of without sending them to the accounting office in XXXXX.  Upon discovering the mistake, the Petitioner then talked to a representative of the Tax Commission, XXXXX, who allegedly made representations that if the tax were paid that the penalty would be waived.  However the file indicates that the waiver request was submitted by XXXXX and the letter from XXXXX indicates that a request was made for the assistance of XXXXX in requesting the penalty and interest waiver.  The Petitioner further argued that it has an excellent payment history and that the misunderstanding was due to reorganization problem and therefore the penalty and interest should be waived.

DECISION AND ORDER

            Based upon the foregoing, it is the Decision and Order of the Utah State Tax Commission that the penalty and interest be affirmed.  It is further ordered that the Collection Division of the Utah State Tax Commission as well as the Auditing Division of the Utah State Tax Commission make sure that its records indicate that the proper address for the Petitioner and all future accounts be XXXXX.

            DATED this 5 day of October, 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen                                                                Roger O. Tew