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