86-0149 - Sales and Use

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX,                                                                                 )

                                                                                    :

            Petitioner,                                                         )

                                                                                    :

v.                                                                                 )           INFORMAL DECISION

                                                                                    :

                                                                                    )

COLLECTION DIVISION OF THE                          :           Appeal No. 86 0149

STATE TAX COMMISSION OF UTAH,                  )           Acct. No. XXXXX

                                                                                    :

            Respondent.                                                     )

_____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission on XXXXX, for an Informal Hearing.  James E. Harward, Hearing Officer, heard the matter for the Tax Commission.  XXXXX and XXXXX appeared representing the Petitioner.

            The Petitioner presented evidence that for the second quarter, XXXXX, prepayment of sales tax the Petitioner did not receive a form from the State Tax Commission.  The Petitioner claims that it was sent to the wrong address and was not received until XXXXX.  This was well after the time required for the filing of the prepayment.  In checking into the matter, the Petitioner claims that they were not listed on the computer to receive the tax notice.  Petitioner believes, therefore, that the Petitioner should not be responsible for the late filing penalty.

DECISION AND ORDER

            Based on the foregoing, it is the Decision and Order of the Commission that the penalty be sustained.

            DATED this 9 day of January, 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

                                                                                                ABSENT

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis