BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
:
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW
v. : AND FINAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 88-1494
UTAH STATE TAX COMMISSION, : Acct.
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a prehearing conference on
XXXXX. James E. Harward, Presiding
Officer, conducted the matter for the Tax Commission. XXXXX appeared. During
the course of the prehearing conference the presiding officer converted the
matter to a hearing pursuant to the Rules of Administrative Procedure and took
evidence and arguments on behalf of the Petitioner.
Based
upon the evidence and arguments presented at the hearing and the recommendation
of the Presiding Officer, the Tax Commission makes its:
FINDINGS OF FACT
1. In XXXXX the Petitioner commenced a
partnership known as XXXXX for the purposes of purchasing and leasing an
automobile for a business write-off.
2. On the purchase of the automobile sales tax
was paid.
3. Petitioner was not advised by legal counsel
that he would be obligated to pay sales tax on the lease payments of the
automobile.
4. On XXXXX an amended audit report was issued
by the Auditing Division of the Utah State Tax Commission assessing tax,
penalty and interest.
5. Petitioner has paid the tax and the interest
and has requested a waiver of penalty.
CONCLUSIONS OF LAW
The
Tax Commission is empowered by the Utah Code Annotated to waive, reduce or
abate tax upon making a record of its reasons.
DECISION
Based
upon the foregoing, the Tax Commission hereby waives all outstanding balances
for the audit period XXXXX through XXXXX.
The Tax Commission makes this finding based upon the extensive period of
time that has lapsed and the payment of tax and interest made by the
Petitioner.
DATED
this 2 day of February, 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