88-1494 - Sales

 

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