BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : INFORMAL DECISION
v. :
COLLECTION
DIVISION OF THE : Appeal No. 87-0079
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 sales and use tax account No. XXXXX for 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. Petitioner admitted that
the first quarter return had not been timely filed, but stated that a Tax
Commission employee assured Petitioner on XXXXX, that there would be no problem
if the taxes were paid in the next few days.
On XXXXX, Petitioner received a warrant and demand for payment of taxes
in the amount of $$$$$, including a $$$$$ penalty and $$$$$ in interest. On XXXXX, Petitioner received a bulletin
from the State Tax Commission which stated:
Effective XXXXX, sales and use taxes were affected by new
legislation. This legislation
established the charging of $50 or 10% penalty, whichever is greater, for
returns filed or payments made after their respective due dates. Therefore, all returns and payments filed
late after XXXXX, regardless of filing period, will fall under the new penalty
law. Returns filed late with no tax due
will also be affected by this law and will receive the $50.00 penalty
charge. This bulletin was dated
XXXXX. Petitioner asserted that it was
not fair to assess a penalty before notification. Petitioner requests a waiver
of the $50.00 late filing penalty.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that Petitioner's
request for waiver of penalty on sales and use tax account No. XXXXX for XXXXX
be granted. The assessment of penalty
and interest by the Collection Division of the Utah State Tax Commission is
waived.
DATED
this 1 day of October, 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