BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, : FINDINGS OF FACT
: CONCLUSIONS
OF LAW
v. : AND FINAL DECISION
: Appeal No.
88-2571
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION, : Acct
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Rules of
Administrative Procedure and Administrative Procedures Act for formal
adjudicative proceedings on XXXXX. Joe
B. Pacheco, Commissioner, heard the matter for and in behalf of the Tax
Commission. The Presiding Officer took evidence
and arguments and presented his recommendation to the Tax Commission. Based
upon that recommendation and the evidence and arguments the Tax Commission
makes its:
FINDINGS OF FACT
1. The tax in question is sales tax.
2. The period in question is the third and
fourth quarters of XXXXX.
3. The Petitioner recognizes that he was late
for the quarters in question. However,
this was due to the closure of XXXXX, short XXXXX season, and the selling of
the XXXXX store and discounting the inventory and the resulting cash flow bind.
4. Further, the Petitioner requested an
extension but was erroneously told by the Utah State Tax Commission that
extensions were not available for the payment of sales tax.
CONCLUSIONS OF LAW
The
Tax Commission has authority to waive, reduce, or abate penalty and interest
upon making a record of its reasons.
(Utah Code Ann. §59-1-401(8).)
DECISION AND ORDER
The
Tax Commission, after reviewing the arguments of the Petitioner, specifically
the XXXXX years of excellent payment history, finds sufficient grounds for the
waiving of the penalty associated with the third quarter, XXXXX and reduces the
fourth quarter, XXXXX penalty to $$$$$.
The Tax Commission will not waive any interest associated with the tax. It is so ordered.
DATED
this 31 day of May, 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