BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-0938
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
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.
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.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis