BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0313
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 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 $$$$$. Respondent assessed a 10% penalty of $$$$$ and interest of $$$$$
as of XXXXX, for a total amount due of $$$$$.
FINDINGS
Interest
was properly assessed on this account.
Petitioner had the use of the money from the date the Tax Commission
would normally have received it until the date the Tax Commission finally
received the check.
Considering
that the Petitioner has a good filing history for over thirty years, that
Petitioner promptly paid the taxes as soon as he returned, and that the payment
was late by only six days, the Tax Commission in its discretion reduces the
penalty to $$$$$.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that penalty on
sales and use tax account No. XXXXX for the fourth quarter of XXXXX be reduced
to $$$$$.
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
Chairman Commissioner
ABSENT
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner