BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
COLLECTION
DIVISION OF THE )
STATE TAX
COMMISSION : Appeal No. 86 0107
OF UTAH, ) Account No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
An
Informal Hearing was held on July 17, 1986.
James E. Harward, Hearing Officer, heard the matter for the Tax
Commission. Petitioners were
represented by XXXXX. No one appeared
representing the Collection Division of the Tax Commission.
The
Petitioner is a steel fabricating company located in California. An audit was conducted for the period
January 1, XXXXX through December 31, XXXXX.
For that audit return, a deficiency was assessed for $$$$$ with a
penalty of $$$$$ and interest. Part of
the tax deficiency was due to a payment made to California which was, in fact,
due to Utah. That payment was in excess
of $$$$$.
In
addition, Petitioner was late for the second quarter of XXXXX, with a tax due
of $$$$$. The Collection Division
assessed a $$$$$ penalty for the late filing.
The
Petitioner has appealed the assessments of the penalty for the audit period and
also for the late filing of the second quarter of XXXXX.
Petitioner argued that for the audit
deficiency, the penalty should be waived because a substantial portion of the
deficiency had been paid mistakenly to the state of California and the tax due
was paid within the time limits prescribed in the statutory notice of
deficiency. No evidence or arguments
were made as to the late payment of the second quarter of XXXXX.
DECISION AND ORDER
Based
on the facts, written documentation, and oral argument provided at the hearing,
it is the decision of the Utah State Tax Commission that the penalty for the audit
deficiency be waived but that the penalty for the late filing of the April-June
XXXXX quarter be sustained.
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
Commissioner