88-0595 - Sales

 

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

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