BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. :
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
Respondent. : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW
: AND FINAL
DECISION
: Appeal No.
87-0276
: Acct. No.
XXXXX
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing on
XXXXX. James E. Harward, Hearing
Officer, heard the matter for the Tax Commission. XXXXX appeared representing the Petitioner. Based upon the evidence and arguments
presented at the hearing and the documents contained in the file the Tax
Commission makes its
FINDINGS OF FACT
1.
The XXXXX prepayment sales tax return was filed approximately XXXXX days late.
2.
The return was filed late because the standard prepayment form for the Tax
Commission was mailed to an address with an incorrect zip code. The incorrect zip code at the maximum would
cause a ten day to two week delay.
3.
The Petitioner's CPA had a new employee who was not familiar with the XXXXX
deadline and therefore did not pick up or prepare a noncomputer generated form
return.
CONCLUSIONS OF LAW
1.
A %%%%% penalty is required by Utah Statute to be imposed upon a late filing of
the prepayment return for the XXXXX.
2.
The penalty was properly assessed.
3.
The delay of the incorrect zip code at the most would be two weeks which would
place the receipt of the return approximately the first week in XXXXX. This would allow sufficient time for the
filing of the return and the payment of the tax.
4.
Insufficient evidence was presented which would excuse the late payment of the
tax. The mailing of the computer
generated form from the Tax Commission is simply a courtesy and is not an
excuse for the nonpayment of the return when not received.
FINAL DECISION
It
is therefore the final decision of the Utah State Tax Commission that penalty
and interest is properly assessed.
Therefore, the request of the Petitioner is denied.
DATED
this 19 day of April, 1988.
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