85-0208 - Sales

 

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.