BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-1128
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. Petitioner stated that since the business
closed down he only visits his accountant on a quarterly basis rather than a
monthly basis. By the XXXXX of the
month, the date the bank statement comes in, Petitioner provides his accountant
with the necessary data. During the
period in question, Petitioner was out of town when the bank statement
came. He assembled the data on his
return but Petitioner's accountant was out of town at this time. Petitioner subsequently went on another trip
and filed as soon as he returned from that trip.
FINDINGS
Petitioner
had the burden of proof to establish that Respondent assessed penalty and
interest in error. Petitioner failed to
meet this burden of proof. The return
was, in fact, filed late.
DECISION AND ORDER
Based
on the foregoing, it is the Decision and Order of the Utah State Tax Commission
to deny Petitioner's request for waiver of penalty and interest on sales and
use tax account No. XXXXX for the XXXXX.
The assessment of penalty and interest by the Collection Division of the
Utah State Tax Commission is hereby affirmed.
DATED
this 29 day of December, 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