BEFORE THE UTAH STATE TAX
COMMISSION OF UTAH
_____________________________________________
XXXXX
Petitioner, : INFORMAL HEARING
v. :
AUDITING
DIVISION OF THE : Appeal No. 87-1134
UTAH STATE TAX COMMISSION, : Account
No. XXXXX
Respondent. :
______________________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for an informal hearing on
XXXXX. James E. Harward, hearing
officer, heard the matter for the Tax Commission. The hearing was conducted over long distance telephone lines with
XXXXX present. XXXXX represented the
Auditing Division.
Petitioner
argued that the assessment of penalty in this matter was unfair and too
high. The automobile was purchased from
XXXXX in XXXXX. The Petitioner claims
that the salesman said because they had a mailing address in XXXXX, the XXXXX
address could be used to avoid payment of sales tax in the State of Utah. Based upon the representations, the
Petitioner executed a nonresident affidavit.
The
Respondent argues that the nonresident affidavit was, in fact, false. The Petitioner's were, in fact, residing and
working in Utah, and filed income tax returns in Utah for the year in
question. In addition, the Petitioners
had current Utah driver's licenses.
The
Petitioner states that she relied upon the salesman's representation and signed
the nonresident affidavit as instructed.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order of the Utah State Tax
Commission that the penalty imposed in this case was properly assessed. In the facts presented at the hearing, the
Tax Commission finds no evidence which would mitigate the assessment of that
penalty and, therefore, declines to waive or reduce it.
DATED
this 10 day of March, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner