BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX ) INFORMAL DECISION
v. :
COLLECTION
DIVISION OF THE : Appeal No. 87-0895
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
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
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner