88-2474 - Sales

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

:

Petitioner, : FINDINGS OF FACT

: CONCLUSIONS OF LAW

v. : FINAL DECISION

:

: Appeal No. 88-2474

COLLECTION DIVISION OF THE :

STATE TAX COMMISSION OF UTAH, :

: Acct No. XXXXX

Respondent. :

_____________________________________

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 the XXXXX. James E. Harward, Presiding Officer, heard the matter for and in behalf of the Tax Commission. XXXXX appeared representing the Petitioner. XXXXX also appeared on behalf of the Petitioner.

The Petitioners have requested the waiver of the penalty and interest associated with the prepayment penalty for the second quarter XXXXX.

Based upon the recommendation of the Presiding Officer and the facts and evidence presented at the hearing, the Tax Commission makes its:

FINDINGS OF FACTS

1. The period in question is the second quarter XXXXX.

2. The tax involved is sales tax.

3. The Petitioner was represented by a new bookkeeper, XXXXX, who had only begun employment the first part of XXXXX. Her responsibility included the filing of the returns. She had no idea that she was required to file and make the prepayment for the second quarter of XXXXX.

4. The Petitioner's bookkeeper discovered the error on XXXXX and immediately filed the return with payment.

CONCLUSIONS OF LAW

The Tax Commission is granted authority to waive, reduce or abate penalty and interest upon making a record of its reasons. (Utah Code Ann. 59-1-210 (8).)

DECISION AND ORDER

The Tax Commission finds sufficient grounds for re of the penalty to $$$$$.

DATED this 22 day of June, 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