BEFORE THE UTAH STATE TAX COMMISSION
Petitioner, : FINDINGS OF FACT
v. : CONCLUSION OF LAW
: AND DECISION
: Appeal No. 88-2593
COLLECTION DIVISION OF THE :
STATE TAX COMMISSION OF UTAH, ) Acct No. XXXXX
This matter came before the Utah State Tax Commission for a prehearing conference on the XXXXX, James E. Harward, Hearing 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 hearing. Evidence and arguments were taken on behalf of the Petitioner. Based upon the evidence and arguments and the recommendation of the Presiding Officer, the Tax Commission makes its:
FINDINGS OF FACT
1. The tax in question is sales tax.
2. The period in question is the second quarter XXXXX.
3. The Petitioner timely filed and paid the quarterly return for the second quarter of XXXXX.
4. The Petitioner submitted evidence of the canceled checks making full payment of the tax.
5. The copy of the check submitted by the petitioner in support of its contention was dated XXXXX and was date stamped XXXXX as having been negotiated by the bank in Salt Lake City on behalf of the Tax Commission.
CONCLUSIONS OF LAW
The Tax Commission may waive, reduce, or abate penalties after making a record of its reasons. Utah Code Ann. §59-1-401(a).
DECISION AND ORDER
The Tax Commission, after reviewing the evidence and arguments of the Petitioner finds sufficient grounds for the waiver of the penalty associated with the second quarter, XXXXX.
DATED this 24 day of April, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis