BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : FINDINGS OF FACT
: AND
CONCLUSIONS OF
: LAW AND
FINAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 88-0699
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, conducted the matter for the Tax Commission. XXXXX appeared representing the Petitioner. During the course of the prehearing conference,
it was determined that the matter be conducted as a hearing.
Based
upon the foregoing and the recommendation of the Presiding Officer the Tax
Commission makes its:
FINDINGS OF FACT
1. Petitioner was late in filing its prepayment
for the second quarter of XXXXX.
2. The accountant for the Petitioner testified
that "the return was absolutely overlooked."
3. The accountant indicated that the reason it
was overlooked was that no form was received from the Tax Commission which
triggers their system for the preparation and filing on a timely basis of the
return.
4. No other evidence and arguments were
presented by the Petitioner.
CONCLUSIONS OF LAW
The
Tax Commission is empowered by Utah Code Ann. to waive, reduce or abate penalty
and interest after making a record of its reasons.
DECISION
Based
on the foregoing, it is the decision of the Utah State Tax Commission that the
Petitioner's request be denied. The Tax
Commission in making this determination notes that the Petitioner had on the
previous year, filed a second quarter prepayment return and that the quarter in
question was not the first quarter for filing of that return and payment.
DATED
this 30 day of January, 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
^^