BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX, )
:
Petitioner, )
: SECOND
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0492
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 first and third
quarters of XXXXX. An Informal Decision
was rendered on XXXXX, based on the documents in the file when XXXXX waived his
right to a hearing. The original Informal Decision denied Petitioner's request
for waiver of penalty and interest.
A
Formal Hearing was scheduled for XXXXX, in the offices of the Utah State Tax
Commission but was converted to an Informal Hearing when Petitioner asserted
that he had not had a hearing. XXXXX,
Tax Appeals Supervisor, represented the Commission. XXXXX represented the Petitioner.
Petitioner
acknowledged that the tax returns were filed late for both the first and third
quarters of XXXXX, but stated that this was because the State of Utah was
auditing the company. Petitioner was
unable to file the returns on time because its accountant was involved in the
audit.
FINDINGS
Respondent
assessed a penalty of $$$$$ and interest of $$$$$ as of XXXXX, on a tax due of
$$$$$ for the first quarter of XXXXX.
Respondent assessed a penalty of $$$$$ and interest of $$$$$ as of
XXXXX, on a tax due of $$$$$ for the third quarter of XXXXX. The tax has since been paid. The total amount due as of the date of the
hearing is $$$$$.
Petitioner
had the burden of proof to establish that penalty and interest were assessed in
error. Petitioner failed to meet this
burden of proof.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that Petitioner's
request for waiver of penalty and interest on sales and use tax account No.
XXXXX for the first and third quarters of XXXXX be denied.
DATED
this 1 day of September, 1987.
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