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