BEFORE THE UTAH STATE TAX COMMISSION
c/o XXXXX, :
) DECISION FROM
v. : INFORMAL HEARING
UTAH STATE TAX COMMISSION :
COMPLIANCE SECTION, ) Appeal No. 85-0208
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.
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.
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 *
R. H. Hansen Roger O. Tew
Since the hearing on this case, Commissioner Gary C. Cornia has been replaced
by Commissioner Joe B. Pacheco.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.