BEFORE THE STATE TAX COMMISSION
OF UTAH
____________________________
XXXXX
Petitioner, : FINDINGS OF FACT,
v. : CONCLUSIONS OF LAW
: AND FINAL
DECISION
Collection
Division of the :
State Tax
Commission of Utah, ) Appeal No. 87-0275
: Acct. No.
XXXXX
Respondent. :
_______________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a Formal Hearing on
XXXXX. James E. Harward, Hearing
Officer, heard the matter for the Tax Commission. XXXXX appeared on behalf of the Petitioner.
Based
upon the evidence and arguments made at the Formal Hearing and the evidence and
arguments contained in the file, the Tax Commission makes its
FINDINGS OF FACT
1.
XXXXX was formed in XXXXX.
2.
The Petitioner consists of XXXXX as an artist craftsman, and XXXXX as an artist
who specializes in sculpture clay forms.
3.
Since XXXXX, the business has had a net loss in excess of $$$$$ dollars.
4.
Most sales come through galleries and museums who collect sales tax. Those few sales that are done through the
studio have a total tax since XXXXX of approximately $$$$$.
5.
For the quarter in question, the taxpayers had a liability of $$$$$ for tax.
6.
In XXXXX, the Petitioners received the form and mailer from the Tax Commission
for the filing of the XXXXX sales tax. Petitioners did not file a timely
return. On XXXXX, Petitioners received
notice of nonfiling. Immediately
thereafter the return was filed and the tax was paid. A $$$$$ penalty and interest was assessed.
CONCLUSIONS OF LAW
Utah
Code Ann. §59-15-8 poses a $$$$$ late filing fee. The Petitioners were late in the filing of their quarterly tax
returns for the XXXXX. Therefore, a
$$$$$ late filing fee was properly assessed pursuant to Utah Code Ann.
§59-15-8.
The
Tax Commission is empowered by the Utah Code to waive or reduce penalty in its
discretion. The Tax Commission, after
reviewing the seven year period over which only $$$$$ in taxes was due and the
quarter in question where the tax liability was only $$$$$ determines in its
discretion it shall waive the penalty associated with the late filing of the
XXXXX.
DATED
this 4 day of February, 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