87-2025 - Sales

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX ) FINDINGS OF FACT,

Petitioner, : CONCLUSIONS OF LAW

v. : AND FINAL DECISION

COLLECTION DIVISION OF THE : Appeal No. 87-2025

STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX

Respondent. :

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for a formal hearing on XXXXX. James E. Harward, Hearing Officer, presided over the matter for the Tax Commission. XXXXX appeared for the Petitioner.

FINDINGS OF FACT

1. XXXXX purchased the business from XXXXX.

2. The period in question was during the period of time when XXXXX was the owner and operator.

3. XXXXX repossessed the equipment.

4. The withholding tax for the XXXXX period was late. The tax was $$$$$. A $50.00 late filing fee was attached for late payment.

CONCLUSIONS OF LAW

The Tax Commission may waive, reduce, or rebate penalties upon making a record of its reasons. (Utah Code Ann. 59-1-401 (8)).

DECISION AND ORDER

Based upon the foregoing, it is the decision and order of the Utah State Tax Commission that because the corporation is now defunct; that there is little or no likelihood of the matter being collected and therefore waives the $50.00 late filing fee and interest. Further, the account is declared closed and finalized.

DATED this 17 day of February, 1989.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen Roger O. Tew

Chairman Commissioner