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