BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
:
Petitioner, )
v. : INFORMAL DECISION
)
COLLECTION
DIVISION, STATE :
TAX COMMISSION
OF UTAH, ) Appeal No. 86 0001
Respondent. :
_____________________________________
STATEMENT OF CASE
An
Informal Hearing before the Utah State Tax Commission was held on XXXXX at 9:00
a.m. XXXXX, Tax Appeals Supervisor, and XXXXX, Hearing Officer, presided for
and in behalf of the Utah State Tax Commission. XXXXX (Petitioner) was represented by XXXXX. The Collection Division (Respondent) did not
have a representative at the hearing.
The
Collection Division assessed a penalty against the Petitioner for failure to
pay a full sales tax. The penalty was reduced by the Collection Division upon
receiving a request for waiver from the Petitioner. The Petitioner requested the waiver because of an error on the
sales and use tax return form. Line
eight of the form directed the taxpayer to use a 5.5% tax rate instead of a
5.75% rate. The Petitioner followed the
instructions as printed on the form and paid a sales tax based on the 5.5%
rate. After receiving notice of the
deficiency, the Petitioner promptly paid the balance of the tax.
The
Petitioner contends that the penalty and interest should be waived because the
mistake on the return form caused the tax deficiency, and they (Petitioner) had
no control over the printing of the form.
To penalize the Petitioner for someone elses mistake would be
unreasonable and unjust.
DECISION AND ORDER
Based
upon the written documents and the evidence presented at the hearing, it is the
Decision of the Commission to waive the penalty and interest.
DATED this 2 day of September, 1986.