88-2571 - Sales

 

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