86-0209 - Sales and Use

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

                                                                                    :

            Petitioner,                                                         )

                                                                                    :

v.                                                                                 )           INFORMAL DECISION

                                                                                    :

                                                                                    )

COLLECTION DIVISION OF THE                          :           Appeal No. 86 0209

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 all four quarters in XXXXX and all four quarters in 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 himself.

            Petitioner changed his address from Logan, Utah to Bountiful, Utah and included the change of address on his return for the fourth quarter of XXXXX. Petitioner asserted that the Tax Commission did not make the requested change of address.  Consequently, Petitioner did not receive the filing forms from the Tax Commission.  He then forgot about filing.  Petitioner stated that his intent was not to defraud anyone.

FINDINGS

            Petitioner had the burden of proof to establish that Respondent assessed penalty and interest in error.  Petitioner failed to meet this burden of proof.  Petitioner was negligent when he "forgot" to file sales tax returns for eight successive quarters after he changed his address.  Respondent properly assessed penalty and interest.

DECISION AND ORDER

            It is the Decision and Order of the Utah State Tax Commission that Petitioner's request for waiver of penalty and interest on sales and use tax account No. XXXXX for the four quarters of XXXXX and the four quarters of XXXXX be denied.

            The assessment of penalty and interest by the Collection Division of the Utah State Tax Commission is hereby affirmed.

            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