86-0008 - Sales

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

                                                                                    :

            Petitioner,                                                                     )

                                                                                    :

v.                                                                                             )           INFORMAL DECISION

                                                                                    :

                                                                                    )

COLLECTION DIVISION OF THE                                      :           Appeal No. 86 0008

STATE TAX COMMISSION OF UTAH                               )           Acct. No. XXXXX

                                                                                    :

            Respondent.                                                                 )

_____________________________________

STATEMENT OF CASE

            This is an Appeal to the Utah State Tax Commission from a decision of the Collection Division of the Utah State Tax Commission (Respondent) to assess a penalty and interest on Account No. XXXXX for the first quarter of XXXXX; the penalty amounted to $$$$$ and the interest amounted to $$$$$ as of XXXXX.  XXXXX (Petitioner) requested an Appeal to the denial of a waiver of a request.

            An Informal Hearing was held on XXXXX, in the offices of the Utah State Tax Commission.  XXXXX, Hearing Officer, heard the matter for the Tax Commission.  XXXXX represented the Petitioner.

FINDINGS

            1.  Check #XXXXX was prepared by Petitioner on XXXXX, in the amount of $$$$$$, the amount of tax due for the first quarter of XXXXX.  This check is in order with and written at the same time as the other checks which immediately precede and follow it.

            2.  Check #XXXXX, which was due on April 30, XXXXX, was misplaced and not mailed until XXXXX, eight days later.

            3.  Petitioner has no prior history of delinquencies.

            4.  Petitioner has paid the interest on Account No. XXXXX.

DECISION AND ORDER

            Based on the facts that the Petitioner was only eight days late in filing the return and that Petitioner has no prior history of delinquencies, the Commission hereby reduces the penalty from $$$$$ to $$$$$.

            DATED this 28 day of May of 1986.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

Mark K. Buchi                                                             R. H. Hansen

Chairman                                                                      Commissioner

Roger O. Tew                                                              Joe B. Pacheco

Commissioner   Commissioner