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