BEFORE THE STATE TAX COMMISSION OF UTAH
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS OF LAW
v. : AND FINAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-0964
UTAH STATE TAX COMMISSION, : Acct. No. XXXXX
STATEMENT OF CASE
This is an appeal to a formal hearing from an informal decision rendered by the Utah State Tax Commission on XXXXX, which decision denied Petitioner's request for waiver of penalty and interest on sales and use tax account No. XXXXX. A formal hearing on the above-captioned matter was held on XXXXX in the offices of the Utah State Tax Commission. David J. Angerhofer, Hearing Officer, heard the matter for the Tax Commission. XXXXX represented the Petitioner.
Petitioner presented a chronology of events indicating that the business was opened on XXXXX and closed on XXXXX. Petitioner did not file any quarterly sales tax reports or pay the quarterly sales tax liabilities during these periods. Petitioner stated that he received a notice of delinquent taxes on XXXXX and that he subsequently met with an agent of the Tax Commission on XXXXX. Petitioner stated that he was told by the agent that the warrants would be satisfied. Petitioner met with his attorney in order to discuss a settlement proposal. On XXXXX, the Petitioner gave the Tax Commission a check for $$$$$ (total amount of the tax due) and stated that this was pursuant to the agreement with the agent in which the penalty and interest would be waived. Petitioner's attorney stated that it was his understanding that Petitioner had reached an agreement with the Respondent.
FINDINGS OF FACT
Check No. XXXXX was written by Petitioner on XXXXX for the exact amount of the tax due for the XXXXX. This amount was distributed by Respondent to each delinquent quarter in the amount of the tax due for that quarter. No evidence was presented that would show reasonable cause for the nonfiling and late payment of sales tax for the delinquent quarters.
CONCLUSIONS OF LAW
The fact that Petitioner's check was applied to each delinquent quarter in the amount of the tax due and owing for that quarter is not evidence that an agreement had been reached between Petitioner and agent of the Tax Commission to waive the penalty and interest. Whether or not Petitioner reached an agreement with an agent of the Tax Commission is irrelevant. The agent would not have had authority to waive the penalty and interest. The Tax Commission finds no basis on which to waive penalty and interest.
Based on the foregoing, it is the decision of the Utah State Tax Commission that Petitioner's request for waiver of penalty and interest on sales and use tax account No. XXXXX be denied. The assessment of penalty and interest by the Collection Division of the Utah State Tax Commission is hereby affirmed.
DATED this 23 day of February, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis