87-2122 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

COLLECTION DIVISION OF THE                          :           Appeal No. 87-2122

STATE TAX COMMISSION OF UTAH,                  )           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.  R. H. Hansen, Chairman of the Utah State Tax Commission was present.  XXXXX appeared representing the Petitioner.

            The Petitioner argued that the XXXXX took over possession and operation of XXXXX in XXXXX.  Just prior to that time the management of XXXXX had paid a sales use tax audit deficiency which included interest and penalties.  The Petitioners request that the interest and penalties be refunded for the benefit of the depositors who are standing to lose money on their deposits and also to defray the cost of administration.

DECISION AND ORDER

            Based upon the foregoing, it is the Decision and Order of the Utah State Tax Commission that insufficient evidence was presented by the XXXXX to justify the refunding of the penalty and interest which was assessed for the sales tax audit deficiency.

            DATED this 2 day of February, 1988.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

                                                                                    ABSENT

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner   Commissioner