86-0384 - Sales

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