BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-0938
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 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 this was a summer candy business run by his
children, and that he filed the taxes or the business. XXXXX forgot about the sales tax for the
XXXXX because at this time he was involved in finishing his basement by
Christmas. Petitioner noted further
that the $$$$$ penalty is XXXXX of the total profits for the year.
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 penalty and interest pursuant to Utah Code Ann. §59-15-8
(1953). Petitioner was negligent in failing
to timely file the taxes. However, the
Tax Commission, in its discretion, hereby waives the penalty and interest.
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 granted. The
assessment of penalty and interest by the Collection Division of the Utah State
Tax Commission is hereby waived.
DATED
this 5 day of October, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner