BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
: FINDINGS
OF FACT,
v. : CONCLUSIONS OF LAW
: AND FINAL
DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-0595
UTAH STATE TAX COMMISSION, : Acct
No. XXXXX
Respondent. :
_____________________________________
This
matter came before the Utah State Tax Commission pursuant to the rules of
Administrative Procedure for formal adjudicative proceedings on XXXXX. James E. Harward, Presiding Officer, heard
the matter for and in behalf of the Tax Commission. XXXXX appeared representing the Petitioner. The matter was
conducted over long distance telephone lines.
The Petitioner's witnesses were sworn in and testimony taken.
Based
upon the recommendation of the Presiding Officer, and the facts and evidence
presented at the hearing the Tax Commission makes its:
FINDINGS OF FACT
1. The tax in question is sales tax.
2. The periods in question include quarters
beginning in XXXXX up through quarters in XXXXX.
3. Petitioner argues that the quarters ending
XXXXX, were anywhere from XXXXX to XXXXX days late and the total penalties of
$$$$$ should be waived.
4. The quarter ending XXXXX was late due to the
return of a check which was later rerun through the bank and made good.
5. The business was closed in XXXXX.
6. By the calculations of the Petitioner, the
Petitioner has paid taxes of $$$$$ and interest of approximately $$$$$.
7. The payments received for quarters which
were applied to previous quarters due and owing, resulted in delinquent amounts
for the quarters that were paid in full and timely. In addition, payments being made first to penalty and then to
interest leaving taxes unpaid resulted in a large amount of interest which
continued to accrue even though the tax had been paid.
CONCLUSIONS OF LAW
The
Tax Commission is granted authority by Utah Code Ann. §59-1-401(8) to waive,
reduce, or abate penalties upon making a record of its reasons.
FINAL DECISION
The
Tax Commission, after reviewing the above information finds sufficient cause
for the waiver of the outstanding balances due on the periods in question. The Tax Commission finds that the close
proximity to due dates justifies reduction in the penalty and interest. Furthermore, the Tax Commission finds that
the period of time that has gone by in this matter justifies a closing out of
the account and the waiver of any outstanding amounts due. It is so ordered.
DATED
this 17 day of February, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner
^^