87-1126 - Sales

BEFORE THE STATE TAX COMMISSION OF UTAH

____________________________

XXXXX

Petitioner, :

v. : FINDINGS OF FACT

: CONCLUSIONS OF LAW

: AND FINAL DECISION

COLLECTION DIVISION OF THE : Appeal No. 87-1126

STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX

Respondent. :

___________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for a formal hearing on the XXXXX. No one appeared representing the Petitioner. After making note of the nonappearance of the parties, the hearing officer reviewed the evidence and arguments in the file. Based upon that review and the recommendation of the presiding officer the Tax Commission makes its

FINDINGS OF FACT

1. The tax in question - sales tax.

2. The period in question is the XXXXX.

3. That the return was filed and the account paid on XXXXX, approximately three months late.

4. A penalty of $$$$$ was assessed for the late filing and payment of the quarterly return.

5. Petitioner argued that the return and the checks were timely prepared; however they were placed in the file and inadvertently held until discovered. They were then paid immediately.

CONCLUSIONS OF LAW

The Tax Commission is granted the authority to waive, reduce, rebate penalties and interest upon making a record of its decision. (Utah Code Ann. 59-1-401(8).

The Tax Commission hereby denies Petitioner's request on the grounds that there is insufficient evidence upon which to base a waiver or reduction of penalty.

DATED this 11 day of January 1989.

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