87-1128 - Sales

 

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