BEFORE THE UTAH STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-1015
UTAH STATE TAX COMMISSION, : Account 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 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.
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
Joe B. Pacheco G. Blaine Dais
NOTICE: You have 30 days after
the date on the mailing certificate to request a formal hearing.