BEFORE THE UTAH STATE TAX
COMMISSION OF UTAH
_____________________________________________
XXXXX
Petitioner, : INFORMAL DECISION
v. :
COLLECTION
DIVISION OF THE : Appeal No. 87-1704
STATE TAX
COMMISSION OF UTAH ) Account 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 on
sales and use tax account No. XXXXX for XXXXX.
An informal hearing was held on XXXXX, in the offices of Utah State Tax
Commission. Jerry E. Larrabee, Tax
Appeals Supervisor, represented the Tax Commission. XXXXX represented the Petitioner.
Petitioner
acknowledged that payment was not timely remitted for XXXXX but questioned the
assessment of two $50.00 penalties.
Petitioner also states that the Tax Commission did not properly give
credit for his payment of XXXXX tax when he submitted check No. XXXXX.
FINDINGS
Tax
Commission records indicate that the tax due for XXXXX was $$$$$. Petitioner filed the return on XXXXX. Petitioner made payment of $$$$$ on
XXXXX. Respondent had made a non filing
estimate of $$$$$ for XXXXX but adjusted this when a true return was filed.
The
return was in fact due on XXXXX.
Respondent assessed a $50.00 late filing penalty pursuant to Utah Code
Ann. §-1-401(1) (1953). Respondent also
assessed a $50.00 late payment penalty pursuant to §59-1-401(2). Both penalties
were properly assessed.
Petitioner
had the burden of proof to establish that Respondent had assessed the penalty
in error. Petitioner failed to meet
this burden of proof.
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 on sales and use account No.
XXXXX for 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