BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : FINDINGS OF FACT
: CONCLUSIONS
OF LAW, &
: FINAL
DECISION
COLLECTION
DIVISION OF THE : Appeal No. 88-1184
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
A
prehearing conference was held on XXXXX in the offices of the Utah State Tax
Commission. David J. Angerhofer,
Presiding Officer, heard the matter for the Tax Commission. XXXXX represented the Petitioner. During the course of the prehearing
conference the preceding was converted to a formal hearing.
Petitioner
stated that for the third quarter of XXXXX Petitioner properly prepared and
filed the checks in the amounts of sales and use taxes due for sales and use
tax account No. XXXXX. Petitioner
failed to submit the return along with the check, but noted that the check had
the necessary information on the face thereof.
Petitioner requested a waiver of the penalty and interest.
FINDINGS OF FACT
Tax
Commission records indicate that payment for the third quarter of XXXXX was
timely remitted to the Tax Commission.
Check No. XXXXX was dated XXXXX and was in the amount of $$$$$, the
exact amount of the tax due. Sales and
use tax account No. XXXXX was typed on the face of the check and the payment
was designated for the third quarter of XXXXX.
CONCLUSIONS OF LAW
Petitioner
timely filed sufficient information to warrant an abatement of the penalty and
interest.
FINAL DECISION
Based
on the foregoing, the Utah State Tax Commission hereby grants Petitioner's
request for waiver of penalty and interest on sales and use tax account No.
XXXXX for the third quarter XXXXX.
The
Collection Division of the Utah State Tax Commission is hereby ordered to
adjust its records in accordance with this decision.
DATED
this 1 day of November, 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