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.