BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
v. : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
: FINAL DECISION
COLLECTION
DIVISION OF THE :
STATE TAX
COMMISSION OF UTAH, ) Appeal No. 88-2568
: Acct No.
XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Rules of
Administrative Procedures and the Administrative Procedures Act for formal
adjudicative proceedings on the XXXXX.
James E. Harward, Presiding Officer, heard the matter for and on behalf
of the Tax Commission. At the time
scheduled for the hearing, no one appeared representing the Petitioner. The default of the Petitioner was noted.
The
Presiding Officer, after reviewing the evidence and information contained in
the file, issued a recommendation to the Tax Commission.
Based
upon the recommendation of the Presiding Officer and the facts and evidence
presented in the file, the Tax Commission makes its:
FINDINGS OF FACT
1. The tax in question is sales tax.
2. The period in question is the first quarter
of XXXXX.
3. The return, which was due on the last day of
XXXXX was filed and paid on the XXXXX.
4. The penalty of $$$$$ and interest of $$$$$
was assessed to the account.
CONCLUSIONS OF LAW
The
Tax Commission may waive, reduce, or abate penalty upon making a record of its
reasons. (Utah Code Annotated
§59-1-401(8).)
FINAL DECISION
The
Tax Commission finds insufficient grounds upon which an adjustment may be made,
and therefore denies Petitioner's request.
DATED
this 31 day of May, of 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