BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
:
Petitioner, :
:
v. : INFORMAL DECISION
:
:
AUDITING
DIVISION OF THE : Appeal No. 86 0990
STATE TAX
COMMISSION OF UTAH, ) Account No. XXXXX
:
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission from an audit prepared by the
Auditing Division of the Utah State Tax Commission (Respondent) for the period
XXXXX through XXXXX. An Informal Hearing
was held on XXXXX in the offices of the Utah State Tax Commission. David J. Angerhofer, Hearing Officer, heard
the matter for the Commission. XXXXX
represented the Petitioner. XXXXX and
XXXXX represented the Respondent.
Respondent's
original sales and use tax assessment summary, dated XXXXX, determined an
additional tax due of $$$$$, a 10% penalty of $$$$$, and interest of $$$$$ for
a total amount due of $$$$$. Respondent
subsequently reduced the tax due to $$$$$ based on additional documentation supplied
by Petitioner. Petitioner's original
Petition for Redetermination challenged the tax assessed on labor but
Petitioner stated in the hearing that this is no longer an issue. Petitioner requests a waiver of penalty and
interest.
FINDINGS
Petitioner
had the burden of proof to show that penalty and interest were assessed in
error. Petitioner failed to meet this
burden of proof. Respondent properly assessed a 10% penalty pursuant to Utah
Code Ann. § 59-15-8 (1953). Respondent
also properly assessed interest pursuant to Section 59-15-8. The Tax Commission
was denied the use of the money during the period in question.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that Petitioner's
request for waiver of penalty and interest be denied.
The
audit deficiency of $$$$$ in tax, $$$$$ in penalty, and associated interest is
hereby affirmed.
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