BEFORE THE STATE TAX COMMISSION OF UTAH
Petitioner, : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-1168
STATE TAX COMMISSION OF UTAH, ) 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 on sales and use 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, represented the Commission. XXXXX represented himself. Petitioner stated that on XXXXX he received his sales and use tax license. In XXXXX he moved from XXXXX to XXXXX and sent a change of address to the Tax Commission. Sales tax forms for XXXXX were sent to the correct address. The form for XXXXX was sent to the wrong address and the form for XXXXX was sent to the correct address. Since XXXXX all returns have been sent to the wrong address. Petitioner stated that he has taken all reasonable measures including numerous phone calls to the Tax Commission to correct the problem.
DECISION AND ORDER
Based on the foregoing it is the Decision and Order of the Utah State Tax Commission to waive the penalty on sales and use tax account No. XXXXX for XXXXX. The Collection Division of the Utah State Tax Commission is ordered to enter Petitioner's correct address in its records and to adjust its records to reflect the abatement of the penalty.
DATED this 11 day of December, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew
Chairman Commissioner <