BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-1045
UTAH STATE TAX COMMISSION, : Acct.
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission from a decision of the Collection
Division of the Utah State Tax Commission (Respondent) to assess penalty and
interest on special fuel tax account No. XXXXX for the period XXXXX. A telephone conference hearing was held on
XXXXX, in the offices of the Utah State Tax Commission. David J. Angerhofer, Hearing Officer, heard
the matter for Tax Commission. XXXXX
represented the Petitioner.
Petitioner
had originally filed the returns late because he had experienced problems
getting a license as a special fuel dealer in Utah. Petitioner received his
license XXXXX, along with forms to file.
Petitioner then filed all back returns and taxes on XXXXX. Petitioner paid the tax and received a
waiver of the penalty, but the waiver of interest was denied. Petitioner was told by XXXXX, Tax Compliance
Agent, that interest in the amount of $$$$$ was due. Petitioner was advised that he would receive the billing for the
interest due but never received any notice until XXXXX. In the meantime the interest then due had
increased to $$$$$. The company is now
defunct and no longer has any assets.
On XXXXX, Petitioner paid interest in the amount of D
$$$$$ and requested that this be accepted as
final payment.
FINDINGS
During
the periods in question the Tax Commission had moved into the Heber M. Wells
Building and consequently experienced various holdups and problems due to the
move. Petitioner was entitled to rely
on the representations of the Tax Commission agent. The Tax Commission hereby accepts $$$$$ as payment in full of the
delinquency on special fuel tax account No. XXXXX.
DECISION AND ORDER
Based
on the foregoing, it is the Decision and Order of the Utah State Tax Commission
that interest on special fuel tax account No. XXXXX for the periods XXXXX be
adjusted to $$$$$ and that Petitioner's check No. XXXXX be accepted as payment
in full for the delinquency remaining on these periods. The Collection Division of the Utah State
Tax Commission is hereby ordered to adjust its records in accordance with this
decision.
DATED
this 23 day of February, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew