BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-2122
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
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.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis