BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX, )
c/o XXXXX, :
)
Petitioner, :
)
v. : INFORMAL DECISION
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0384
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
An
Informal Hearing was held on XXXXX.
James E. Harward, Hearing Officer, heard the matter for the Utah State
Tax Commission. XXXXX represented the
Petitioner.
Petitioner
testified that he began operating the restaurant in XXXXX, and that all his
quarterly sales tax obligations were filed timely except his second quarter,
XXXXX, sales tax liability. XXXXX
testified that he was out of town and that his C.P.A. was instructed to sign
and file his second quarter, XXXXX, sales tax reports. As soon as Petitioner returned from out of
town and learned that his second quarter sales tax liability had not been paid,
he paid the liability.
Petitioner
asserts that the taxpayer should not be penalized for the accountant's mistake.
DECISION AND ORDER
Based
on the foregoing facts, it is the Decision and Order of the Utah State Tax
Commission that the penalty and interest assessment be sustained. The Tax Commission is sympathetic with
Petitioner's situation; however, any remedy that Petitioner may have is not
through the Tax Commission waiving a penalty which was properly assessed.
DATED
this 3 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