BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX )
c/o XXXXX, :
)
Petitioner, :
) DECISION
FROM
v. : INFORMAL HEARING
)
UTAH STATE TAX
COMMISSION :
COMPLIANCE
SECTION, ) Appeal No. 85-0208
:
Respondent. )
_____________________________________
STATEMENT OF CASE
An
Informal Hearing for XXXXX was held on XXXXX, on XXXXX for waiver of penalty
and interest on Petitioner's XXXXX, 4th quarter, sales tax liability. Roger O. Tew, Commissioner, was designated
to act as Hearing Officer for the Tax Commission. XXXXX appeared in behalf of the Petitioner. Evidence presented at the hearing indicates
the following facts:
1. The Petitioner's controller filed
Petitioner's 4th quarter, sales tax payment on XXXXX. The payment was due XXXXX.
2. The controller himself notified the Tax
Commission of the delay on XXXXX.
3. The delay was caused by computer and
personnel problems within XXXXX.
The
Petitioner bases the waiver request on the lack of intent to evade the payment
of taxes and the Petitioner's previous clean record of compliance.
CONCLUSION
1. It is the responsibility of the Petitioner
to remit sales tax payments in accordance with statutory deadlines. Lack of intent to evade the payment of taxes
is irrelevant to this matter and the Petitioner's internal personnel and
computer problems likewise have no bearing on the issue.
2. The Tax Commission does, however,
acknowledge the Petitioner's previous compliance record, and notes that it was
the Petitioner who brought the matter to the attention of the Tax Commission.
DECISION
The
Utah State Tax Commission therefore, reduces the assessed penalty to $$$$$ and
interest charges to $$$$$.
DATED
this 20 day of January, 1986.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
Mark K.
Buchi Joe
B. Pacheco *
Chairman Commissioner
R. H. Hansen Roger
O. Tew
Commissioner Commissioner
*
Since the hearing on this case, Commissioner Gary C. Cornia has been replaced
by Commissioner Joe B. Pacheco.
Commissioner Pacheco has been duly advised of the facts and circumstances
regarding this case and is qualified to sign this decision.