88-2559 - Sales

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

:

Petitioner, : FINDINGS OF FACT,

: CONCLUSIONS OF LAW

v. : AND FINAL DECISION

:

: Appeal No. 88-2559

COLLECTION DIVISION OF THE :

STATE TAX COMMISSION OF UTAH, :

: Acct No. XXXXX

Respondent. :

_____________________________________

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 formal adjudicative hearing where evidence was taken and arguments made on behalf of the claim of the petitioner.

The Tax Commission, after reviewing the evidence and arguments presented in the hearing and the recommendation of the Presiding Officer makes its:

FINDINGS OF FACT

1. The tax in question is sales tax.

2. The periods in question are the last two quarters of XXXXX.

The petitioner began business in XXXXX.

4. Sales tax license number was applied for and received by the petitioner.

5. In XXXXX, the petitioner called requesting the forms for filing of the return since none had been received by the petitioner from the Tax Commission. Immediately upon receipt of the tax forms, the petitioner filed and paid the returns. The petitioner was assessed a late filing penalty for the third quarter XXXXX of $$$$$ and $$$$$ for the fourth quarter of XXXXX.

CONCLUSIONS OF THE LAW

The Tax Commission has authority to waive, reduce or abate penalties upon making a record of its reasons. Utah Code Ann. 59-1-401(a).

DECISION AND ORDER

The Tax Commission, after reviewing the arguments of the petitioner, finds sufficient grounds for the waiver of the penalty associated with the late filing of the two quarters in question. The Tax Commission makes note that it was the petitioners first time and first quarters in business.

DATED this 24 day of April, 1989.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner