BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
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
Respondent. :
_____________________________________
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.
DECISION
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
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner