87-0024 - Sales

 

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