BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-1705
UTAH STATE TAX COMMISSION, : Acct.
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. XXXXX appeared representing the Petitioner.
The
XXXXX sales tax returns were timely prepared and checks issued; however, for
some unknown reason the returns and the checks were not mailed to the Tax
Commission. In mid XXXXX, the business
was sold. At the time of the sale, a
contact was made with the Tax Commission requesting the amount of taxes due and
owing to the Tax Commission. Those
amounts were given to the taxpayer as part of the escrow. At the closing of the sale of the business,
a check was issued to pay off the amount of taxes due according to the Tax
Commission. After the payment of the
taxes the Tax Commission assessed a penalty.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order of the Utah State Tax
Commission that the penalties and interest associated with XXXXX, be waived.
DATED
this 2 day of February, 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