BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX :
)
Petitioner, : INFORMAL DECISION
)
v. : Appeal No. 85-0204
) Acct. No.
XXXXX
COLLECTION
DIVISION OF THE :
UTAH STATE TAX
COMMISSION OF UTAH )
:
Respondent. )
_____________________________________
STATEMENT OF CASE
This
matter came for before the Tax Commission, XXXXX for an Informal Hearing. Presiding for and in behalf of the Utah
State Tax Commission was James E. Harward, Hearing Officer. Present for and in behalf of the Petitioner
was XXXXX.
The
Petitioner presented evidence that during the 4th quarter of XXXXX, the company
computer had problems with its hard disc.
The hard disc had chipped causing severe problems to the capabilities of
the computer which necessitated the purchase of a new hard disc. After the purchase of the hard disc, it was
found that the backup tapes were scrambled and could not be imputed into the
hard disc. Therefore, the Petitioner
was required to input all of the information for the 4th quarter of XXXXX
manually. As a result, the delays resulted
in an untimely filing of the return and payment of the sales tax due.
DECISION AND ORDER
Based
upon the foregoing facts and the evidence presented at the hearing, it is the
Decision of the Utah State Tax Commission that the penalties be affirmed. The basis for this Decision is that
Petitioner could have filed for an extension or paid and estimated tax and
filed and estimated return or taken other steps before the due date of the
return. Because of this failure, the
Commission feels that the negligence penalty was properly imposed.
DATED
this 21 day of March, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
Mark K.
Buchi Joe
B. Pacheco
Chairman Commissioner
R. H. Hansen Roger
O. Tew