BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-0024
STATE TAX
COMMISSION OF UTAH ) Acct. No. XXXXX
Respondent. :
_____________________________________
DECISION AND ORDER
This
matter came before the Utah State Tax Commission on XXXXX. James E. Harward, Hearing Officer, heard the
matter for and in behalf of the Tax Commission. At the request of the Petitioner, this matter was conducted by
telephone hearing with XXXXX being represented and present during the telephone
hearing.
Petitioner
presented evidence based on a letter dated XXXXX, in which he indicated
"during the close of our books, our accountant took our records, for the
purpose of computing taxes. I assume
that he was going to file a sales tax report on time. However after the deadline, he informed me that the tax needed to
be paid. . . we were not aware of the penalty until it was too late, we found
out after our accountant notified us.
He was negligent on his part and therefore we are asking that you abate
any penalties and interest."
DECISION AND ORDER
Based
upon the foregoing, the evidence presented at the hearing and the documentation
in the file the Commission declines to waive the penalty and interest associated
with XXXXX sales tax return. Therefore
the Petitioner's request is denied and the penalty and interest is affirmed.
DATED
this, 24 day of June, 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