87-1705 - Withholding

 

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