BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0204
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 (Respondent) to assess penalty and
interest on sales and use tax account No. XXXXX for the second quarter of
XXXXX. An Informal Hearing was held on
XXXXX, in the offices of the Utah State Tax Commission. XXXXX, Tax Appeals Supervisor, heard the matter
for the Commission. XXXXX represented
the Petitioner.
The
tax due for the second quarter of XXXXX was $$$$$ and was due on July 30,
XXXXX. Respondent's records indicate
that the tax was paid on August 2, XXXXX, three days late. Respondent assessed a 10% penalty of $$$$$
and interest of $$$$$ as of August 6, XXXXX.
Petitioner
stated that the check and envelope were prepared but the secretary misplaced
it. The Petitioner discovered the
envelope after the deadline had passed and hand delivered it to the Tax
Commission. Petitioner requests a
waiver of penalty and interest.
FINDINGS
Respondent
properly assessed a 10% penalty pursuant to Utah Code Ann. §
59-15-8(1953). However, in
consideration of the fact that Petitioner was only three days late and that
Petitioner, otherwise, has a good filing history, the Tax Commission, in its
discretion, reduces the penalty to $$$$$.
Interest
was properly assessed on this account since the Tax Commission was denied the
use of the money for the period in which the return was late.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that penalty on
sales and use tax account No. $$$$$ for the second quarter of XXXXX be reduced
to $$$$$.
The
assessment of interest on this account is hereby affirmed.
The
Collection Division of the Utah State Tax Commission is hereby ordered to
adjust its records in accordance with this decision.
DATED
this 9 day of December, 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