BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-1075
STATE TAX
COMMISSION OF UTAH, ) Account No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission concerning penalty and interest
on withholding tax account No. XXXXX for the 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 the Petitioner.
Petitioner
requests a waiver of the remaining penalty and interest for the periods in
question on the basis that he reached an agreement on XXXXX with XXXXX, a Tax
Commission employee. Petitioner stated
that this agreement provided for one payment of $$$$$ and two payments of $$$$$
each to bring Petitioner current to the XXXXX.
Petitioner made the payments as per the agreement and assumed that the
matter was resolved. He heard nothing
from then until XXXXX, when Petitioner received a notice of deficiency. Petitioner presented evidence of the
repayment agreement, penciled on the front of a computer printout for the
withholding tax collection history.
Respondent
did not appear and did not otherwise refute Petitioner's assertions.
FINDINGS
Petitioner
had the burden of proof to establish that Respondent assessed penalty and
interest in error. The Commission finds
the weight of the evidence to be in Petitioner's favor. The account was paid in full as of the end of
the XXXXX.
DECISION AND ORDER
Based
on the foregoing it is the Decision and Order of the Utah State Tax Commission
that the delinquency on withholding tax account No. XXXXX for the XXXXX was
paid in full as of the end of the XXXXX.
The
Collection Division of the Utah State Tax Commission is hereby directed to
adjust its records in accordance with this decision.
DATED
this 26 day of October, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner