BEFORE THE STATE TAX COMMISSION OF UTAH
XXXXX ) INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-0895
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
This matter came before the Utah State Tax Commission for an Informal Hearing XXXXX. James E. Harward, Hearing Officer, heard the matter for and in behalf of the Tax Commission. XXXXX appeared representing the Petitioner. The Petitioner purchased a used safe for business purposes. On its quarterly report it reported the purchase of the safe as tax exempt. The Petitioner was then contacted by a representative of the Tax Commission who said that a $$$$$ assessment was being made and that a bill would be sent to the taxpayer. No bill was received by the taxpayer. The taxpayer, several months later, began to receive demands for payment plus a $$$$$ late filing fee. Prior to that time, however, the Petitioner had paid the $$$$$ of tax and interest.
DECISION AND ORDER
Based upon the foregoing, it is the Decision and Order of the Utah State Tax Commission that the penalty at the request of the Petitioner be granted and that the penalty of $$$$$ be waived.
DATED this 15 day of October , 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis