BEFORE THE STATE TAX COMMISSION OF UTAH
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS OF LAW
v. : AND FINAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 88-0621
UTAH STATE TAX COMMISSION, : Acct. No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission for a prehearing conference on XXXXX. James E. Harward, Presiding Officer, heard the matter for the Tax Commission. During the course of the prehearing conference it was determined that the matter would be converted to a hearing and evidence and arguments taken. XXXXX appeared representing the Petitioner.
The Tax Commission after reviewing the evidence, arguments and the recommendation of the Presiding Officer hereby makes its:
FINDINGS OF FACT
1. The Petitioner for a period beginning the second quarter of XXXXX through the third quarter of XXXXX filed sales tax returns late ranging anywhere from XXXXX days to XXXXX months.
2. The Tax Commission classified the account as uncollectible and no collection attempts were made on the account until XXXXX.
3. Petitioner immediately attempted to clarify and correct the problem and has requested a waiver of the penalties and interest.
CONCLUSIONS OF LAW
The Tax Commission is empowered by Utah Code to waive, reduce or abate outstanding penalties and interest upon making a record of its reasons.
The Tax Commission hereby waives any outstanding balance for the XXXXX quarters in question on the grounds that too extensive period of time has elapsed.
DATED this 17 day of February, 1989.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis