BEFORE THE STATE TAX COMMISSION OF UTAH
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
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.
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
Joe B. Pacheco G. Blaine Davis