86-0270 - Sales

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX, )

:

Petitioner, )

: FINDINGS OF FACT,

v. ) CONCLUSIONS OF LAW,

: AND FINAL DECISION

)

COLLECTION DIVISION OF THE : Appeal No. 86 0270

STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX

:

Respondent. )

_____________________________________

STATEMENT OF CASE

This is an appeal to a Formal Hearing from an Informal Decision of the Utah State Tax Commission which affirmed the assessment of penalty on sales and use tax account No. XXXXX for the period from the third quarter of XXXXX through the fourth quarter of XXXXX. A Formal Hearing was held on April 7, XXXXX, in the offices of the Utah State Tax Commission. David J. Angerhofer, Hearing Officer, heard the matter for the Commission. XXXXX represented the Petitioner.

Petitioner stated that he has paid his fair share of the penalty and interest which has been assessed to him and requests a waiver of the remaining $$$$$.

FINDINGS OF FACT

Respondent assessed a total penalty of $$$$$ and interest of $$$$$ as of August 27, XXXXX. The penalty and interest were assessed as follows:

QUARTER TAX PENALTY INTEREST

July-Sept. XXXXX $$$$$ XXXXX $$$$$

Oct.-Dec. XXXXX $$$$$ $$$$$ $$$$$

Jan.-MarchXXXXX $$$$$ $$$$$ $$$$$

Apr.-June XXXXX $$$$$ $$$$$ $$$$$

July-Sept. XXXXX $$$$$ $$$$$ $$$$$

Oct.-Dec. XXXXX $$$$$ $$$$$ $$$$$

Jan.-March XXXXX $$$$$ $$$$$ $$$$$

Apr.-June XXXXX $$$$$ $$$$$ $$$$$

July-Sept. XXXXX $$$$$ $$$$$ $$$$$

Oct.-Dec. XXXXX $$$$$ $$$$$ $$$$$

Jan.-March XXXXX $$$$$ $$$$$ $$$$$

Apr.-June XXXXX $$$$$ $$$$$ $$$$$

Oct.-Dec. XXXXX $$$$$ $$$$$ $$$$$

CONCLUSIONS OF LAW

Respondent properly assessed a 10% penalty pursuant to Utah Code Ann. 59-15-8 (1953). Respondent also properly assessed interest pursuant to Section 59-15-8.

Petitioner had the burden of proof to establish that Respondent assessed penalty and interest in error. Tax Commission Rule A12-01-1:7:G [7-7]. Petitioner failed to meet this burden of proof.

FINAL DECISION

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

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

DATED this 26 day of June, 1987.

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