87-1029 - Sales

 

BEFORE THE UTAH STATE TAX COMMISSION OF UTAH

_____________________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

COLLECTION DIVISION OF THE                          :           Appeal No. 87-1029

STATE TAX COMMISSION OF UTAH                   )           Account No. XXXXX

            Respondent.                                                     :

______________________________________________

STATEMENT OF CASE

            This is an appeal to Utah State Tax Commission  from a decision of the Collection Division of the Utah State Tax Commission (Respondent) to assess penalty on sales and use tax account No. XXXXX and withholding tax account, no. XXXXX for XXXXX.  An Informal Hearing was held on XXXXX, in the offices of the Utah State Tax Commission.  David J. Angerhofer, hearing officer, heard the matter for the Commission.  XXXXX represented himself.

            Petitioner stated that although the penalty was not assessed in error, he has no means with which to pay the penalty.  Petitioner elected to pay other creditors rather than pay his taxes in an attempt to keep the business going. Petitioner stated that there was not criminal intent present and that he later liquidated and paid the taxes.  Petitioner has since filed for Chapter 7 Bankruptcy.

DECISION AND ORDER

            Based on the foregoing, it is the Decision and Order of the Utah State Tax Commission that Petitioner's request for waiver on sales and use tax account no. XXXXX, and withholding tax account no. XXXXX for the tax year XXXXX be denied.

            The assessment of penalty and interest by the Collection Division of the Utah State Tax Commission is hereby affirmed.

            DATED this 20 day of October, 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

ABSENT

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Dais

Commissioner   Commissioner