87-1167 - Sales

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

COLLECTION DIVISION OF THE                          :           Appeal No. 87-1167

            UTAH STATE TAX COMMISSION,            :           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 XXXXX.  A telephone conference 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 he timely sent in the money order for the period in question but that it was lost in the mail.  Petitioner stated that he was not notified until three or four months later that payment had not been received.  The company from which Petitioner purchased the money order confirmed that it had not been cashed and reissued a new check two months later.  The Tax Commission waived the penalty but affirmed the assessment of interest.  Petitioner requests a waiver of the interest.

FINDINGS

            Interest was properly assessed in this matter.  The Tax Commission was denied the use of the money during the period in question.

DECISION AND ORDER

            Based on the foregoing it is the Decision and Order of the Utah State Tax Commission to deny the request for waiver of interest on sales and use tax account No. XXXXX for XXXXX.  The assessment of interest by the Collection Division of the Utah State Tax Commission is hereby affirmed.

            DATED this 11 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