88-0010 - Sales

 

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