BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-1124
STATE TAX
COMMISSION OF UTAH, ) Acct. 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 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. The Petitioner stated that
the business moved to a new location in XXXXX.
Petitioner sent in a change of address but it was apparently received in
an incorrect office. After realizing
that the address change had not gone into effect, Petitioner sent in a second
change of address. Petitioner stated
that several phone calls were made but no satisfaction was obtained. Petitioner never received any sales tax
forms and had to make copies of a blank form in order to file. Petitioner eventually ran out of forms, made
a phone call to the wrong office and was sent incorrect forms. Petitioner requests a waiver of the penalty
and interest.
FINDINGS
The
Tax Commission finds that Petitioner was put on notice that the change of
address had not been properly recorded.
Knowing that sales tax forms were still not being received almost a year
after Petitioner had changed the location of the business, the Petitioner was
negligent by waiting for a sales tax form while allowing the filing deadline to
come and go. The Tax Commission finds
no basis on which to abate the penalty or 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 sales and use
tax account number 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 13 day of January, 1988.
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