87-0918 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

Petitioner :

v. : INFORMAL DECISION

COLLECTION DIVISION OF THE : Appeal No. 87-0918

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 Utah State Tax Commission (Respondent) to assess penalty and interest on sales and use tax account No. XXXXX for the 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 noted that the sales and use taxes had been properly prepaid in XXXXX, but because of a change in the personnel responsible for taxes, Petitioner was unaware of the requirement for XXXXX. Petitioner stated that he did not receive any notification from the state that a prepayment was due.

Respondent estimated the liability for XXXXX to be $$$$$. Petitioner estimated the liability for XXXXX also to be $$$$$ for a total of $$$$$. Ninety percent of this total (a 90% required prepayment) amounts to $$$$$. Respondent assessed a 10% penalty of $$$$$ and interest from XXXXX (45 days) of $$$$$ for a total amount due of $$$$$.

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. Respondent properly assessed the penalty and interest pursuant to Utah Code Ann. 59-15-5. (1953) (new Section59-12-108).

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. The assessment of penalty and interest by the Collection Division of Utah State Tax Commission is hereby affirmed.

DATED this 5 day of October, 1987.

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