BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
:
v. : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
: FINAL
DECISION
COLLECTION
DIVISION OF THE : Appeal No. 88-0010
STATE TAX
COMMISSION OF UTAH, : Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a prehearing conference on
the XXXXX. James E. Harward, Presiding
Officer, heard the matter for and behalf of the Tax Commission. XXXXX appeared representing the Petitioner. At the outset of the prehearing conference
the matter was converted to a hearing.
The presiding officer took evidence and arguments and made his
recommendation to the Tax Commission.
Based upon the foregoing, the Tax Commission makes its:
FINDINGS OF FACT
1.
The period in question is the fourth quarter of XXXXX and the first and second
quarters of XXXXX sales tax.
2.
During this period of time prior to the due date of the fourth quarter XXXXX,
the person responsible for the filing of the return suffered a broken knee
which involved extensive hospitalization and rehabilitative therapy through the
third quarter XXXXX.
3.
The principals and the Petitioner were also involved in other jobs and were
unable to oversee the responsibilities of the person in charge of the payment
of the sales tax and see that the returns were timely and properly prepared and
filed.
CONCLUSIONS OF LAW
The
Tax Commission is granted the authority by Utah Code 59-1-401(8) to waive,
reduce, or abate penalties and/or interest.
FINAL DECISION
Based
upon the foregoing, it is the Decision and Order of the Utah State Tax
Commission that the penalties associated with the three quarters in question be
waived. However, the interest
associated with the quarters in question is affirmed.
DATED
this 8 day of November, 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