BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0161
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 to assess penalty and interest on
Sales and Use Tax Account No. XXXXX for the second quarter of XXXXX, fourth
quarter of XXXXX, and the first quarter of XXXXX.
An
Informal Hearing was held on XXXXX, in the offices of the Utah State Tax
Commission. James E. Harward, Hearing
Officer, heard the matter for the Tax Commission. XXXXX represented the Petitioner.
Petitioner
stated that he did not receive a notice to prepay for the second quarter of
XXXXX, and that accounting problems were experienced for the fourth quarter
XXXXX and the first quarter of XXXXX.
Petitioner was unaware of the problem until contacted by the Tax
Commission.
Respondent
assessed a penalty of $$$$$ and interest of $$$$$ for the second quarter of
XXXXX; $$$$$ of penalty and interest of $$$$$ for the fourth quarter of XXXXX;
penalty of $$$$$ and interest of $$$$$ for the first quarter of XXXXX. The Commission previously waived the penalty
of $$$$$ for the second quarter of XXXXX. Petitioner requests a waiver of the
penalty for the other two quarters.
Petitioner
had the burden of proof to show that the penalty and interest as assessed by
Respondent was in error but he failed to meet this burden of proof.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that the request for
waiver of penalty on the fourth quarter of XXXXX and the first quarter of XXXXX
be denied.
The
Commission hereby affirms the waiver of the penalty of $$$$$ for the second
quarter of XXXXX.
The
Commission sustains the assessment of interest on the second quarter of XXXXX,
the fourth quarter of XXXXX and the first quarter of XXXXX. The Collection Division of the Utah State
Tax Commission is ordered to adjust its records in accordance with this
decision.
DATED
this 15 day of October, 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