BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-3253
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. 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 Tax
Commission. XXXXX represented the
Petitioner.
Petitioner
stated that during the period in question the company was undergoing lengthy
and complicated mergers which involved several companies and their various
accounting departments. Several audits
were conducted at the same time. A
misunderstanding occurred with the Tax Commission as to whether Petitioner
could file under its own account or whether it could file a consolidated return
with XXXXX. During this period a new
computer system was also installed.
Petitioner acknowledged that it failed to file but has paid the tax and
interest. Petitioner requests a waiver
of the penalty. Petitioner noted that it has timely filed in prior years and
that the Petitioner had brought the delinquency to the attention of the Tax
Commission and promptly filed and paid.
FINDINGS
Penalty
and interest were properly assessed in this matter since the return was, in
fact, filed late. However, the Tax
Commission, in its discretion, hereby reduces the penalty to $$$$$ based on
Petitioner's prior good filing history and based on the fact that Petitioner
took the initiative to contact the Tax Commission when the error was
discovered.
DECISION AND ORDER
Based
on the foregoing, the Utah State Tax Commission hereby reduces the penalty on
sales and use tax account No. XXXXX for XXXXX to $$$$$. Interest shall remain as assessed.
The
Collection Division of the Utah State Tax Commission is hereby ordered to
adjust its records in accordance with this informal decision.
DATED
this 9 day of March, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner