BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF : Appeal No. 86 0069
STATE TAX
COMMISSION OF UTAH, ) Account No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
An
Informal Hearing was held before the Utah State Tax Commission on June 16,
XXXXX. Presiding for and in behalf of
the Utah State Tax Commission was XXXXX, Hearing Officer. The Petitioner, XXXXX, was represented by
XXXXX, the owner; and the Respondent was not represented.
Petitioner
testified that he had never been late before and when the present discrepancy
was brought to his attention, he paid the amount owing immediately. Petitioner also testified that the error was
due to the fact that he had a new accountant, and he argues that it was unfair
to assess a penalty to him when it was a mistake made by his accountant.
Although
the Tax Commission has the power to assess the full penalty, even when mere
negligence is the explanation for failure to pay the tax, it is within the
discretion of the Commission to reduce penalties in the interest of fairness.
DECISION AND ORDER
Based
upon the foregoing facts and evidence presented at the Hearing, it is the
Decision of the Commission not to exercise its discretionary power to waive or
reduce the penalty.
DATED
this 3 day of September, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco