88-1183 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

:

Petitioner, :

: FINDINGS OF FACT,

v. : CONCLUSIONS OF LAW

: AND FINIAL DECISION

COLLECTION DIVISION OF THE : Appeal No. 88-1183

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

Respondent. :

_____________________________________

This matter came before the Utah State Tax Commission for prehearing conference on the XXXXX. James E. Harward, Presiding Officer, heard the matter for and in behalf of the Tax Commission. The Petitioner was present. During the course of the prehearing conference the matter was converted to a hearing and evidence and arguments were taken. The Tax Commission after reviewing the evidence, arguments and recommendation of the Presiding Officer makes its:

FINDINGS OF FACT

1. The tax in question is sales tax.

2. The period in question is the third and fourth quarters of XXXXX.

3. The third and fourth quarters of XXXXX were filed untimely. A penalty assessment has been made against Petitioner.

4. The Petitioner was involved in the business from the latter part of XXXXX until XXXXX. During that period of time no business was transacted.

5. Petitioner recognizes a certain amount of liability for the period in question and has paid the tax and interest and has requested a waiver of the penalty.

CONCLUSIONS OF LAW

Tax Commission is empowered by Utah Code Ann. 59-1-401(8) to waive, reduce, or rebate penalty after making a record of its reasons.

FINAL DECISION

After reviewing the evidence and arguments of the Petitioner, the Tax Commission finds in favor of the Petitioner and waives the penalty and interest. It is so ordered.

DATED this 17 day of March, 1989.

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