BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 86 0955
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
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.
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.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis