BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
AUDITING
DIVISION OF THE : Appeal No. 87-0885
STATE TAX
COMMISSION OF UTAH, )
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission from a decision of the Auditing
Division of the Utah State Tax Commission (Respondent) to assess tax, penalty,
and interest on the XXXXX, purchase of XXXXX.
Petitioner did not request an oral hearing in this matter. Therefore, the Commission decides this
matter based on the materials in the file.
Petitioner purchased the XXXXX on XXXXX, from XXXXX for $$$$$. Respondent assessed a sales tax (tax rate
5%) of $$$$$, a 100% penalty of $$$$$, and interest of (1% per month from
XXXXX) of $$$$$ for a total amount due of $$$$$. Petitioner stated that the purchase price of the vehicle was less
than $$$$$ but did not provide any evidence of the actual purchase price. Petitioner stated that the majority of his
employment was in the State of XXXXX during the year XXXXX, that he considered
it his principal place of residence at the time of the purchase of the vehicle
to be XXXXX and at the time he intended to continue residing there permanently
and indefinitely. Petitioner requests a
waiver of the tax, penalty, and interest.
FINDING
The
Tax Commission finds the purchase price of the vehicle to be $$$$$ as verified
from a copy of the purchase document contained in the sales file of XXXXX. The Commission finds that Petitioner was a
resident of the State of Utah for motor vehicle registration purposes pursuant
to Motor Vehicle Rule R873-O1V.
Petitioner filed a Utah Resident Long Form Individual Income Tax Return
for the tax year XXXXX. This tax return
listed Petitioner's Address as XXXXX.
On XXXXX, Petitioner claimed to have been a Utah resident for at least
nine years when he completed a credit application for the purchase of a XXXXX
in XXXXX. Petitioner had the burden of
proof to show that Respondent assessed tax, penalty and interest in error. Petitioner failed to meet this burden of
proof. Respondent met the burden of
proof to establish fraud in this matter.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that Petitioner's
request for waiver of tax, penalty, and interest on the purchase of a XXXXX be
denied. The assessment of tax, penalty,
and interest by the Auditing Division of the Utah State Tax Commission is
hereby affirmed.
DATED
this 16 day of October, of 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Com