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