BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
:
Petitioner, :
:
v. : INFORMAL DECISION
:
:
COLLECTION DIVISION
OF THE : Appeal No. 86 0955
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 second, third, and
fourth quarters of XXXXX, for the fourth quarter of XXXXX, for the first
quarter of XXXXX, and for the third 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 Tax Commission. XXXXX, Attorney at Law, represented the
Petitioner.
Petitioner
stated that the taxes for XXXXX had been paid in XXXXX. Tax Commission records indicate that the
taxes were paid on XXXXX. Petitioner
asserted that the assessment of penalty and interest occurred because of an
accounting problem at the State Tax Commission. Petitioner also noted that the company is on the verge of
bankruptcy, and that family members have serious health problems.
FINDINGS
Petitioner
had the burden of proof to establish that Respondent assessed penalty and
interest in error. Although Petitioner
alleged error, no evidence was received which would establish that an error
has, in fact, occurred. Absent
documentation which would show that the taxes had been paid in XXXXX, and that
interest and penalty were excessive, Petitioner has failed to meet its 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 be denied.
The
assessment of penalty and interest by the Collection Division of the Utah State
Tax Commission is hereby affirmed.
DATED
this 2 day July, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner