BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
:
Petitioner, ) FINDINGS OF FACT,
: CONCLUSION
OF LAW
v. ) AND FINAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0072
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
This
matter came before the Utah State Tax Commission for a Formal Hearing on
February 23, XXXXX. XXXXX, Hearing
Officer, heard the matter for the Tax Commission. XXXXX represented the Petitioner.
Based
upon the evidence and arguments presented at the formal hearing, the Tax
Commission makes its
FINDINGS OF FACTS
1. XXXXX bought XXXXX assets in XXXXX.
2. Subsequent to the purchase of the property
by XXXXX it was discovered that the first quarter of XXXXX, sales tax return
was filed on June 8, XXXXX, approximately forty days late. Therefore, a penalty of $$$$$ was assessed
on June 4, XXXXX.
3. At the same time that the sales tax late
filing and payment was discovered, the transient room tax late filing and
payment was also discovered and a penalty was assessed. Sometime thereafter the transient room tax
penalty was waived.
4. On November 18, XXXXX, a Notice and Demand
was sent by the Tax Commission to XXXXX for the payment of delinquent penalty
and interest. Sometime in the first
part of XXXXX, a letter requesting a waiver of the penalty and interest was
submitted to the Tax Commission.
5. No evidence was presented which would
indicate why the quarterly filing was made late.
6. The Division recommendation to the Tax Commission
was to waive the penalty.
CONCLUSIONS OF LAW
1. If a deficiency is due to negligence or
intentional disregard of authorized rules and regulations, but without intent
to defraud, there is a 10% penalty assessed to the amount of the deficiency. Utah Code Ann. § 59-15-8.
2. The burden of proof is up to the Petitioner
to establish its claim. The Petitioner
in this matter claims that the delay of time and the recommendation of the
division equal reasonable cause.
3. The Commission has power in its discretion
to waive, reduce or compromise any of the civil penalties or interest provided
in the sales tax chapter. Utah Code
Ann. § 59-15-8.
4. The Petitioner has shown no evidence of lack
of negligence as it is required to bear its burden of proof. Based upon the foregoing the Commission
finds no facts or evidence that would allow it to exercise its power of
discretion to waive, reduce or compromise the civil penalties for late filing
and payment of this quarterly sales tax.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order of the Utah State Tax
Commission that Petitioner's request be denied.
DATED
this 20 day of March, 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