BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW, &
: FINAL
DECISION
COLLECTION
DIVISION OF THE : Appeal No. 88-1151
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the rules of
administrative procedure, the Administrative Procedures Act and the Utah Code
Ann. James E. Harward, Presiding Officer, heard the matter for and behalf of
the Tax Commission. XXXXX appeared
representing the Petitioner. At the outset of the prehearing conference the
Petitioner agreed to waive a hearing and submit the matter on the evidence
contained in the file and those arguments presented at the prehearing
conference. In addition, the Petitioner
submitted evidence which would substantiate the claims of the Petitioner. Based upon that evidence, the Tax Commission
makes its:
FINDINGS OF FACT
1. The period in question is the fourth quarter
of XXXXX.
2. The tax in question is sales tax.
3. The Petitioner brought to the attention of
the Tax Commission that the checks for the fourth quarter of XXXXX and first
quarter of XXXXX had not yet cleared their bank. The Petitioners requested that the Tax Commission notify them of
any further action that needed to be taken.
4. Petitioner submitted proof that the checks
were, in fact, timely written and submitted to the Tax Commission for the
payment of the fourth quarter of XXXXX and the first quarter of XXXXX.
5. The only period in question is the fourth
quarter of XXXXX.
CONCLUSIONS OF LAW
The
Tax Commission is granted the authority by Utah Code Annotated to waive,
reduce, or abate penalties and interest.
FINAL DECISION
Based
upon the foregoing, it is the Decision and Order of the Utah State Tax
Commission that Petitioner submitted sufficient proof to justify a waiver of
the penalty associated with the late filing of the XXXXX quarterly sales tax
return.
DATED
this 20 day of October, 1988.
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