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