BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-0966
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
An
Informal Hearing was held on XXXXX.
James E. Harward, Hearing Officer, heard the matter for the Utah State
Tax Commission. XXXXX represented
Petitioner. Petitioner testified that
it paid its XXXXX, sales tax late because it had recently become involved in
the business of equipment leasing and had never filed a quarterly returns
before. The XXXXX taxes were paid with the XXXXX, return. Petitioner testified
that in XXXXX, he talked to XXXXX of the Tax Commission who said that he would
take care of the penalty and interest on the account. Petitioner therefore requests waiver of the penalty and interest.
DECISION AND ORDER
Based
on the foregoing, it is the Decision and Order of the Utah State Tax Commission
to uphold the 10% negligence penalty.
Petitioner has not shown reasonable cause for waiving the penalty
assessed for the late filing of its XXXXX, return. However, interest is ordered to be assessed only for the period
from XXXXX, the latter date being the date the tax was paid.
DATED
this 20 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