BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, : FINDINGS OF FACT,
v. : CONCLUSIONS OF LAW
: AND FINAL
DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-1685
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, heard the matter for and in behalf of the Tax Commission. XXXXX appeared representing the
Petitioner. During the course of the
prehearing conference the matter was converted to a hearing.
Based
upon the recommendation of Presiding Officer, the evidence and arguments
presented at the hearing, the Tax Commission makes its:
FINDINGS OF FACT
1. The tax in question sales tax.
2. Period in question is the first quarter of
XXXXX.
3. The return and payment were late for the
period in question.
4. The return was properly and timely prepared
and submitted to the Petitioner for review, signature and issuing of
check. During that period of time, the
Petitioner was having equipment problems and set aside the forms, then went on
vacation forgetting to mail the forms in a timely manner. The Petitioner requests that consideration
be given to his excellent filing history.
CONCLUSIONS OF LAW
Utah
Code Ann. provides the Tax Commission with the authority to waive, reduce, or
abate taxes after making a record of its reasons under, Utah Code
Ann.§59-2-401-(8).
FINAL DECISION
The
Tax Commission, after reviewing the evidence and arguments of the Petitioner,
finds no basis upon which to warrant a waiver or reduction in the penalty
associated with the late filing of first the quarter of XXXXX. Therefore, Petitioner's request is denied. It is so ordered.
DATED
this 27 day of February, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner