88-0738 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           FINDINGS OF FACT,

                                                                                    :           CONCLUSIONS OF LAW, &

                                                                                    :           FINAL DECISION

COLLECTION DIVISION OF THE                          :           Appeal No. 88-0738

STATE TAX COMMISSION OF UTAH,                  )           Acct. No. XXXXX

_____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission for a prehearing conference on the XXXXX.  James E. Harward, Presiding Officer, heard the matter for and on behalf of the Utah State Tax Commission.  XXXXX appeared representing the Petitioner.  At the outset of the prehearing conference it was determined that the matter would be conducted as a hearing and submitted based on the evidence in the file and the arguments presented during the hearing.

FINDINGS OF FACT

            1.  Tax in question is sales tax.

            2.  The periods involved are seven quarters during which less than $$$$$ tax was due.

            3.  Petitioner was assessed a late filing penalty and late payment penalty on those quarters.

            4.  The taxpayer contacted the Tax Commission and changed his filing status to annual to avoid any further problems.

CONCLUSIONS OF LAW

            The Tax Commission is granted authority under Utah Code Annotated to waive, reduce, or abate penalties based upon its discretion.

FINAL DECISION

            Based on the foregoing, it is the decision and order of the Utah State Tax Commission that the penalties assessed on the seven quarters in question be reduced to $$$$$.

            DATED this 31 day of October, 1988.