BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW
v. : AND FINAL DECISION
COLLECTION DIVISION
OF THE : Appeal No. 87-0306
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
This
matter came before the Utah State Tax Commission for Formal Hearing on
XXXXX. James E. Harward, Hearing Officer,
heard the matter for the Tax Commission.
XXXXX appeared representing the Petitioner. After reviewing the evidence contained in the file and the
evidence and arguments presented at the hearing, the Tax Commission makes
FINDINGS OF FACT
1.
Petitioner is the owner/operator of several restaurants located in Salt Lake
City, Utah.
2.
The Petitioner has been in business for approximately 30 years.
3.
For the tax year XXXXX, the Petitioner made the prepayment of the XXXXX sales
tax as prescribed by law. In XXXXX, the
Petitioner was dropped from the computer system and did not receive the
pre-printed form. Therefore, the prepayment for the second quarter sales tax as
required by law was not made.
5.
The return for the XXXXX was timely filed and paid. However, penalty was assessed for failure to make the prepayment
as required.
6.
The return for the XXXXX was filed and paid approximately 13 days late.
7.
The Petitioner qualified for the prepayment requirement by $$$$$.
CONCLUSIONS OF LAW
1.
Utah Code Ann. imposes a penalty when the return is filed late or payment is
not made with the return. Petitioner
failed to timely file the prepayment for the XXXXX, and timely file and pay the
XXXXX. The penalty was properly
assessed against the Petitioner.
2.
The Tax Commission has discretionary authority to waive or reduce a penalty.
After reviewing the account history of the Petitioner, and the short period of
time within which the return was filed, the Commission exercises it discretion
and waives the penalty associated with the XXXXX and reduces the penalty to
$$$$$ for the XXXXX. The interest is
affirmed in total.
FINAL DECISION
It
is the decision of the Utah State Tax Commission that the penalty for the XXXXX
is hereby waived and the penalty for the XXXXX is reduced to $$$$$. The interest is affirmed.
DATED
this 21 day of December, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen G.
Blaine Davis
Chairman Commissioner
Joe B.
Pacheco Roger
O. Tew
Commissioner Commissioner