BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW
v. : AND FINAL DECISION
: Appeal No.
88-1563
AUDITING
DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
: Acct No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Rules of Administrative
Procedure and the Administrative Procedures Act for formal adjudicative
proceedings on XXXXX. James E. Harward,
Presiding Officer, and Commissioner G. Blaine Davis heard the matter for and in
behalf of the Tax Commission. The
Petitioner was present represented by XXXXX, XXXXX, and XXXXX. XXXXX appeared representing the Respondent.
Based
upon the recommendation of the Presiding Officers and the facts and evidence
presented at the hearing the Tax Commission makes its:
FINDINGS OF FACT
1. The tax in question is sales tax.
2. The period in question is XXXXX through
XXXXX.
3. The audit was commenced on XXXXX. The final Notice of Deficiency was issued on
XXXXX. The tax was paid on XXXXX.
4. Petitioner argues that since there was
lengthy period of time between the commencement and the completion of the audit
that interest should be abated during the period of the audit.
5. During the period of the audit, the
Petitioners were cooperative and endeavored to respond to all of the requests of
the Respondent in a timely and efficient manner.
6. The tax deficiency was based upon a build up
in the tax accrual account. The
evidence would indicate that deductions were not taken from the accrual account
after taxes were paid. However, the
Petitioners endeavored to resolve the matter as quickly as possible by paying
the tax due and requesting a waiver of the penalty and interest, rather than
contesting the tax and doing a line by line audit for the entire audit period.
CONCLUSIONS OF LAW
The
Tax Commission is required to administer and supervise the tax laws of the
State of Utah. (Utah Code Ann. §59-1-210(5).)
The Tax Commission is also granted the authority to waive, reduce or
compromise any penalties or interest after making a record of its reasons.
(Utah Code Ann. §59-1-401(8).)
DECISION AND ORDER
The
Tax Commission finds sufficient grounds for granting the Petitioners' request
in part. The Tax Commission will waive
the penalty associated with this matter and will only charge interest in the
amount of $$$$$. It is so ordered.
DATED
this 25 day of October, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner