BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 86 1702
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 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 $$$$$ and interest of $$$$$ as of XXXXX, on a tax due of $$$$$ for the first quarter of XXXXX. Respondent's records indicate that the tax was paid on XXXXX, over five days late. Petitioner asserted that the amount of $$$$$ was too high for the first quarter of XXXXX, and that Petitioner did not use that much fuel. Petitioner also asserted that the company is new at dealing with diesel fuel and had hired a new office manager who was not aware of the filing date for Utah Special Fuel Tax Returns. Petitioner requests a waiver of the penalty.
The Utah Special Fuel Tax Return for the first quarter of XXXXX, prepared by Petitioner, stated that the total amount due was $$$$$. 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
DATED this 9 day of January, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis