87-0862 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :           INFORMAL DECISION

v.                                                                                 :

COLLECTION DIVISION OF THE                          :           Appeal No. 87-0862

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 XXXXX for the XXXXX.  A telephone conference 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 because of a bookkeeping oversight the return was not filed on time, that this was the first time after the new tax law went into effect and that since that time Petitioner has regularly and timely sent in the tax payments.

FINDINGS

            Petitioner had the burden of proof to establish that Respondent assessed penalty and interest in error.  Petitioner failed to meet this burden of proof.

DECISION AND ORDER

            Based on the foregoing, 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. 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                                                                G. Blaine Davis

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            Roger O. Tew

Commissioner   Commissioner