BEFORE THE UTAH STATE TAX COMMISSION
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
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).
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
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis