BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-0881
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 year 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 payment was late because his wife was pregnant. Petitioner took care of business during this
period. Petitioner filed the form
received from the Tax Commission in a drawer and did not look at it until after
the filing deadline.
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
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 tax year 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.