88-1151 - 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. 88-1151

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