BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0163
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission from the decision of the
Collection Division of the Utah State Tax Commission (Respondent) to assess
penalty and interest on Sales and Use Tax Account No. XXXXX for the period for
XXXXX. An Informal Hearing was held
XXXXX, in the offices of the Utah State Tax Commission. James E. Harward, Hearing Officer, heard the
matter for the Tax Commission. XXXXX
and XXXXX represented the Petitioner.
Petitioner
received a notice from the Tax Commission stating that Petitioner was required
to make prepayment of sales and use taxes.
The notice was dated XXXXX, and stated that a prepayment return was
enclosed. No form was included with the
letter. Petitioner then telephoned the
Tax Commission several times in order to obtain a form but no form was
forthcoming even though Petitioner was advised that the forms would be
sent. On XXXXX, Petitioner wrote a
letter to the Tax Commission but to no avail. Petitioner remitted the total tax
due for the second quarter of XXXXX on or before XXXXX.
Respondent
estimated the liability for April and May of XXXXX, calculated the 90%
prepayment of $$$$$, assessed a 10% penalty of $$$$$, and calculated interest
of $$$$$. The interest was calculated
from June 16, XXXXX to July 30, XXXXX (45 days). The total amount due is $$$$$.
FINDINGS
The
letter of XXXXX, which the Tax Commission sent the Petitioner was adequate
notice that Petitioner would be required to prepay sales and use taxes for the
second quarter of XXXXX. The letter
cited the applicable Utah statutes and stated that the accelerated second
quarter prepayment was to be made by June 15th. The letter then stated that "the amount of the prepayment is
equal to the total Sales, Use and Resort Community Tax liabilities for the
period between April 1, and May 31."
Petitioner
had sufficient information and sufficient time to calculate and remit an
accelerated second quarter prepayment by June 15, XXXXX. Petitioner did not need the form to make the
prepayment.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that the request for
waiver of the penalty and interest on Account No. XXXXX for the second quarter
of XXXXX be denied.
The
assessment of penalty and interest by the Collection Division of the Utah State
Tax Commission is hereby sustained.
DATED
this 7 day of October, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
ABSENT
Joe B.
Pacheco G.
Blaine Davis *
Commissioner Commissioner