BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
v. :
COLLECTION
DIVISION : INFORMAL DECISION
: Appeal No.
87-0503
OF THE 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 the XXXXX. An Informal Hearing on the above-captioned matter 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 he did not understand the requirement to prepay the second quarter
sales and use tax and that it was his understanding that this was the first
year of the law. Petitioner requests a
waiver of the penalty and interest.
FINDINGS
This
is in fact the third year in which the requirement to prepay sales and use
taxes for the second quarter has been in effect. See, Utah Code Ann. 59-15-5.1 (1953). Petitioner met the minimum requirements for prepayment for both
the XXXXX. Petitioner was not assessed
penalty and interest for failure to prepay the tax for XXXXX. Ignorance of the law is no excuse. Petitioner has had more than enough time in
which to learn of the requirements. The
Tax Commission gives Petitioner the benefit of the doubt for XXXXX but affirms
the penalty and interest for XXXXX.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that Petitioner's
request for waiver of penalty and interest on sales and use tax account No.
XXXXX for the XXXXX be denied. Penalty
and interest shall not be assessed for the XXXXX. The assessment of penalty and interest by the Collection Division
of the Utah State Tax Commission is hereby affirmed.
DATED
this 11 day of December, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH
R. H. Hansen Roger
O. Tew
Chairman