BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
:
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW
v. : AND FINAL DECISION
: Appeal No.
88-1176
COLLECTION
DIVISION OF THE :
STATE TAX COMMISSION
OF UTAH, ) Acct No. XXXXX
Respondent. :
_____________________________________
This
matter came before the Utah State Tax Commission for a prehearing conference on
XXXXX. James E. Harward Presiding
Officer heard the matter for and in behalf of the Tax Commission. XXXXX appeared representing the
Petitioners. During the course of the
prehearing conference the matter was converted to a hearing pursuant to the
rules of Administrative Procedure and Administration Procedures Act by the
Presiding Officer. Based upon the
evidence and arguments presented at the hearings and recommendation of the
Presiding Officer the Tax Commission makes its:
FINDINGS OF FACT
1. The tax in question is sales tax.
2. The period in question is the second quarter
XXXXX.
3. During the quarter in question the
Petitioners moved from XXXXX to XXXXX and filed for a new tax number for XXXXXt
sales. Previously, the number has been
exclusively for XXXXX sales.
4. In XXXXX, the Petitioners received a form
which did not have the proper identification number on it from the Tax
Commission.
5. Petitioners requested a new form and did not
receive any further communication or information until XXXXX, when they
received a assessment for the second quarter of XXXXX. The Petitioners immediately paid the Tax and
requested a waiver of the interest.
CONCLUSION OF LAW
The
Tax Commission is empowered to waive, reduce, or abate penalty interest after
making a record of its reasons. (Utah
Code Ann.§ 359-1-401)
DECISION & ORDER
The
Tax Commission hearby abates the penalty associated with the late filing of the
second quarter of XXXXX. However, the
interest is not waived. It is so
ordered.
DATED
this 17 day of February, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner