BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
: FINDINGS
OF FACT
v. : CONCLUSIONS OF LAW,
: FINAL DECISION
: Appeal No.
88-1645
COLLECTION
DIVISION OF THE :
STATE TAX
COMMISSION OF UTAH, )
: Acct No.
XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a prehearing conference on
the XXXXX. Roger O. Tew and Joe B.
Pacheco, Commissioners, heard the matter for and on behalf of the Tax
Commission. XXXXX all appeared
representing the Petitioner. XXXXX
appeared representing the Collection Division.
During the course of the prehearing conference the matter was converted
to a hearing. Evidence was taken and
arguments were presented. Based upon the foregoing and the recommendation of
the presiding officers, the Tax Commission makes its:
FINDINGS OF FACT
1. The tax in question is sales tax.
2. The period in question is the fourth quarter
XXXXX through the fourth quarter XXXXX.
3. The amount in question is the penalty of
$$$$$.
4. During the quarters in question, the
Petitioner was going through a period of rapid internal growth and change.
5. The Tax Commission conducted an audit just
prior to the periods in question. The
Petitioners were under the impression they would receive a credit as a result of
the audit, however, it was discovered that they owed additional money, and were
late on quarterly filings.
6. The Respondent admitted that audit
adjustments resulting in a credit may have created some confusion as it related
to the filing of the quarterly returns.
7. The fourth quarter of XXXXX was only XXXXX
days late.
CONCLUSIONS OF LAW
The
Tax Commission is empowered by Utah Code Ann. § 59-l-401(8) to waive, reduce or
abate penalties after making a record of its reasons.
DECISION_AND ORDER
The
Tax Commission, after reviewing the request of the Petitioner and the evidence
presented, finds that the fourth quarter of XXXXX, the first quarter of XXXXX,
and the fourth quarter of XXXXX penalties are to be waived on the grounds that
there is sufficient confusion created by the audit adjustments,
and one quarter only being five days late,
the Tax Commission will grant the Petitioner's request and waive the penalty
for these quarters. However, the Tax
Commission finds no compelling reasons why the penalty and interest for the
second and third quarters of XXXXX should be waived. The Tax Commission therefore orders the waiver of the three
quarters indicated above together with associated interest for the fourth quarter
XXXXX and the first quarter of XXXXX. The Tax Commission does not waive the
penalty or the interest on the second and third quarters of XXXXX nor the
interest for the fourth quarter of XXXXX.
DATED
this 22 day of December, 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