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