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