BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
Petitioner, :
:
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 86 1702
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 special fuel tax account No. XXXXX for the first quarter of XXXXX. An Informal Hearing was held on XXXXX, in
the offices of the Utah State Tax Commission.
James E. Harward, Hearing Officer, represented the Tax Commission. XXXXX represented the Petitioner. Respondent assessed a penalty of $$$$$ and
interest of $$$$$ as of XXXXX, on a tax due of $$$$$ for the first quarter of
XXXXX. Respondent's records indicate
that the tax was paid on XXXXX, over five days late. Petitioner asserted that the amount of $$$$$ was too high for the
first quarter of XXXXX, and that Petitioner did not use that much fuel. Petitioner also asserted that the company is
new at dealing with diesel fuel and had hired a new office manager who was not
aware of the filing date for Utah Special Fuel Tax Returns. Petitioner requests a waiver of the penalty.
FINDINGS
The
Utah Special Fuel Tax Return for the first quarter of XXXXX, prepared by
Petitioner, stated that the total amount due was $$$$$. Petitioner has presented no evidence which
would modify this amount. Petitioner
was negligent in failing to adequately inform its new office manager of the
filing date for Utah special fuel tax returns.
Respondent properly assessed penalty and interest on this account.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that Petitioner's request
for waiver of penalty on Utah special fuel tax account No. XXXXX for the first
quarter of XXXXX be denied. The
assessment of penalty and interest by the Collection Division of the Utah State
Tax Commission is hereby
affirmed.
DATED
this 9 day of January, 1987.
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