BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
:
Petitioner, :
: FINDINGS
OF FACT,
v. : CONCLUSIONS OF LAW
: AND FINAL
DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-2561
UTAH STATE TAX COMMISSION, :
: Account
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Utah
Administrative Procedures Act for a formal hearing on XXXXX, before Joseph G.
Linford, Presiding Officer. No one
representing either Petitioner or Respondent appeared at the hearing although
notice dated XXXXX was duly mailed to the Petitioner. Therefore, this decision is based upon the documents contained in
the file.
After
reviewing the evidence and arguments of the parties in the record and the
recommendation of the presiding officer, the Tax Commission hereby makes its:
FINDINGS OF
FACT
1. The tax in
question is sales and use tax.
2. The period
in question is XXXXX to XXXXX.
3. Petitioner
requests a waiver of penalty and interest in this case based upon the fact that
funds collected for sales tax on some orders were used to pay for salaries, so
that when it came time to pay for taxes, the Petitioner did not have the funds
to do so on time.
CONCLUSIONS
OF LAW
1. Utah Code
Ann. §§59-1-401 and59-1-402 provide that penalties and interest shall be
imposed for the late payment and filing of taxes.
2. Utah Code
Ann. §59-1-401(8) provides that the Tax Commission may, upon reasonable cause
shown, waive or reduce penalties and interest assessed under the above
statutes.
3. Such
reasonable cause has not been shown in this case. It is apparent that Petitioner used tax funds for other expenses
in the business rather than paying the taxes on time as required by law. Petitioner provides no basis upon which to
grant a waiver.
DECISION AND
ORDER
Based upon the foregoing, it is the decision and
order of the Utah State Tax Commission that Petitioner's request for waiver of
penalties and interest be denied.
DATED this 17 day of May, 1990.
BY ORDER OF THE UTAH STATE
TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner