87-1124 - Sales

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