BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, )
v. ) INFORMAL DECISION
COLLECTION
DIVISION OF THE ) Appeal No. 87-0216
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 withholding 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 stated that the reason for the
delinquency was that a controller for the company during this period never
Appeal No. 87-0216 got around to filing the returns. The controller has since been replaced. Petitioner further stated
that he was told by employees of the Tax Commission that the Tax Commission
would consider waiver of penalty if interest was paid. Petitioner has since
paid the interest and requests a waiver of penalty.
Taxes
for XXXXX were paid on XXXXX.
Respondent assessed a penalty of $$$$$ and interest of $$$$$ on a tax
due of $$$$$ for XXXXX. Respondent
assessed a penalty of $$$$$ and interest of $$$$$ on a tax due of $$$$$ for
XXXXX. The total penalty amounts to
$$$$$.
FINDINGS
Petitioner
had the burden of proof to establish that Respondent assessed the penalty and
interest in error. Petitioner failed to
meet this burden of proof.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that Petitioner's
request for waiver of penalty on withholding tax account No. XXXXX for XXXXX be
denied. The assessment of penalty and
interest by the Collection Division of the Utah State Tax Commission is hereby
affirmed.
DATED
this, 2 day of September, 1987.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
ABSENT
Joe B. Pacheco