BEFORE THE STATE TAX COMMISSION OF UTAH
v. ) INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 86 0313
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
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 fourth quarter of XXXXX.
An Informal Hearing was held on XXXXX, in the offices of the Utah State Tax Commission. James E. Harward, Hearing Officer, heard the matter for the Commission. XXXXX represented the Petitioner.
The Petitioner stated that he was out of the country when the sales tax was due and that he neglected to make either financial or other arrangements to see that the matter was taken care of. Petitioner paid the taxes as soon as he returned, and signed the check six days late on XXXXX. The Petitioner stated that he has been in business for over thirty years as XXXXX, and that he has paid all taxes in a timely and responsible manner. Therefore, Petitioner requests the waiver of the penalty.
The tax due for the fourth quarter of XXXXX was $$$$$. Respondent assessed a 10% penalty of $$$$$ and interest of $$$$$ as of XXXXX, for a total amount due of $$$$$.
Interest was properly assessed on this account. Petitioner had the use of the money from the date the Tax Commission would normally have received it until the date the Tax Commission finally received the check.
Considering that the Petitioner has a good filing history for over thirty years, that Petitioner promptly paid the taxes as soon as he returned, and that the payment was late by only six days, the Tax Commission in its discretion reduces the penalty to $$$$$.
DECISION AND ORDER
It is the Decision and Order of the Utah State Tax Commission that penalty on sales and use tax account No. XXXXX for the fourth quarter of XXXXX be reduced to $$$$$.
The Tax Commission hereby affirms the assessment of interest on this account.
The Collection Division of the Utah State Tax Commission is hereby ordered to adjust its records in accordance with this decision.
DATED this 7 day of October, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis