BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-1045
UTAH STATE TAX COMMISSION, : Acct. No. XXXXX
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 $$$$$ was due. Petitioner was advised that he would receive the billing for the interest due but never received any notice until XXXXX. In the meantime the interest then due had increased to $$$$$. The company is now defunct and no longer has any assets. On XXXXX, Petitioner paid interest in the amount of D
$$$$$ and requested that this be accepted as final payment.
During the periods in question the Tax Commission had moved into the Heber M. Wells Building and consequently experienced various holdups and problems due to the move. Petitioner was entitled to rely on the representations of the Tax Commission agent. The Tax Commission hereby accepts $$$$$ as payment in full of the delinquency on special fuel tax account No. XXXXX.
DECISION AND ORDER
Based on the foregoing, it is the Decision and Order of the Utah State Tax Commission that interest on special fuel tax account No. XXXXX for the periods XXXXX be adjusted to $$$$$ 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<