BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : INFORMAL DECISION
v. :
COLLECTION DIVISION
OF THE : Appeal No. 87-1168
STATE TAX
COMMISSION OF UTAH, ) 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 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