BEFORE THE UTAH STATE TAX
COMMISSION OF UTAH
_____________________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-1015
UTAH STATE TAX COMMISSION, : Account
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 special fuel 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 Tax
Commission. XXXXX represented the
Petitioner.
Petitioner
stated that the return was filed on the last day of the month rather than on
the 25 because of a mistaken belief that the return was due on the last day of
the month. Petitioner stated that
several other states have been added to the company's fuel consumption list and
that the returns for all of the other states were due on the last day of the
month following the end of the quarter.
Petitioner also noted that he had temporarily assumed the special fuel
tax return responsibilities for the period in question. Petitioner filed in good faith and requests
a waiver of the penalty and interest.
FINDINGS
Respondent
properly assessed penalty and interest in this matter because the return was,
in fact, filed late. The Tax Commission
finds no basis on which to waive the penalty and interest.
DECISION AND ORDER
Based
on the foregoing, it is the Decision and Order of the Utah State Tax Commission
that Petitioner's request for waiver of penalty and interest on special fuel
tax account no. XXXXX for the XXXXX be denied.
The
assessment of penalty and interest by the Collection Division of the Utah State
Tax Commission is hereby affirmed.
DATED
this 2 day of February, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Dais
Commissioner Commissioner
NOTICE: You have 30 days after
the date on the mailing certificate to request a formal hearing.
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