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