BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION DIVISION
OF THE : Appeal No. 86 0119
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
An
Informal Hearing was held on XXXXX.
James E. Harward, Hearing Officer, heard the matter for the Utah State
Tax Commission. XXXXX represented the
Petitioner.
The
Petitioner testified that the return for the period in question (XXXXX) was
filed timely but the check was returned for insufficient funds. The Tax Commission retained Petitioner's
check for about three months and redeposited it, but the check still did not
clear Petitioner's account. The check
finally cleared Petitioner's account six or seven months after payment was due. The Petition for Redetermination indicates
that Petitioner's check did not clear its account because its business is
seasonal and during summer months business drops off by more than 40%. Petitioner indicated that the entire amount
of penalty and interest ($$$$$) should not be waived since the payment
schedules need to be followed; however, Petitioner feels that the full penalty
and interest assessment is unfair.
DECISION AND ORDER
The
Commission finds that Petitioner did not present any evidence which would
indicate reasonable cause for the late payment of its XXXXX, sales tax. The 10% penalty and interest was assessed
according to statute.
Therefore,
it is the Decision and Order of the Utah State Tax Commission that Petitioner's
Petition for Redetermination be denied.
DATED
this 12 day of November, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner