BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
:
Petitioner, :
: FINDINGS
OF FACT,
v. : CONCLUSIONS OF LAW
: AND FINAL
DECISION
:
COLLECTION DIVISION
OF THE : Appeal No. 88-2248
UTAH STATE TAX COMMISSION, :
: Account
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing on
XXXXX. Paul F. Iwasaki, Presiding
Officer, heard the matter for and in behalf of the Commission. Present and representing the Petitioner was
XXXXX.
Based
upon the evidence and testimony presented at the hearing, the Tax Commission
hereby makes its:
FINDINGS OF FACT
1. The tax in question is sales tax.
2. The periods in question are the second
quarter XXXXX, the fourth quarter XXXXX and the second quarter XXXXX. The Petitioner purchased the XXXXX located
at XXXXX, Utah, in the fall of XXXXX.
Because the business proved unprofitable, Petitioner sold the business
on XXXXX.
3. Because of poor business and a lack of
income, the Petitioner did not file its second quarter XXXXX sales tax until
XXXXX. At that time, the Petitioner
filed the return and paid the tax due in the amount of $$$$$.
4. For the same reasons, Petitioner did not pay
its fourth quarter XXXXX sales tax until XXXXX, at which time it paid $$$$$ in
taxes due.
5. Petitioner was assessed a penalty in the
amount of $$$$$ for the late payment and filing of the second quarter XXXXX
sales tax, and was assessed a penalty in the amount of $$$$$ for the late
payment of the fourth quarter XXXXX sales tax.
Petitioner was also assessed a $$$$$ penalty for having failed to timely
file and pay sales tax due for the second quarter of XXXXX however, Petitioner
sold the business prior to the beginning of that quarter.
6. In XXXXX the Petitioner met with a
representative of the Commission in an attempt to resolve the past due
account. On XXXXX, Petitioner paid
those taxes due and made a request for a waiver of the penalties and interest
associated with those quarters.
7. In XXXXX, Petitioner was notified that his
waiver request had been denied.
Petitioner appealed that decision by way of a letter filed XXXXX.
8. The Petitioner did not receive any further
communication from the Commission in response to his XXXXX, appeal request
until this matter was originally set for hearing on XXXXX.
CONCLUSIONS OF LAW
The
Tax Commission is granted the authority to waive, reduce, or compromise
penalties and interest upon a showing of reasonable cause. (Utah Code Ann.
§59-1-401(A)).
DECISION AND ORDER
The
Tax Commission finds that based upon the foregoing evidence, sufficient cause
has not been shown which would justify a waiver of the penalties associated
with the second and fourth quarter XXXXX sales tax. Because of the unusual delay in processing this appeal, no
interest is to be imposed for the period XXXXX through XXXXX. The Commission also finds that due to the fact
that the Petitioner no longer owned the business prior to the second quarter
XXXXX any penalties or interest associated with that period are waived.
DATED
this 9 day of May, l990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner