BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, : FINDINGS OF FACT
: CONCLUSIONS
OF LAW
v. : DECISION AND ORDER
: Appeal No.
88 2841
COLLECTION
DIVISION OF THE :
STATE TAX
COMMISSION OF UTAH, : Acct No. XXXXX
Respondent. :
_____________________________________
This
matter came before the Utah State Tax Commission pursuant to the Rules for
Administrative Procedure in the Administrative Procedures Act for formal
adjudicative proceedings on the XXXXX.
James E. Harward, Presiding Officer, heard the matter for and in behalf
of the Tax Commission. XXXXX appeared representing the Petitioner. XXXXX was present.
The
Tax Commission, after reviewing the recommendation of the Presiding Officer and
the evidence and arguments presented at the hearing makes its:
FINDINGS OF FACT
1. The tax in question is sales tax.
2. The periods in question are the third
quarter XXXXX, 1st quarter XXXXX, 1st quarter XXXXX and 2nd quarter XXXXX.
3. The Petitioner presented evidence that the
employee that was responsible for the bookkeeping, filing, and paying of tax
returns did not do so.
4. The Petitioners are comprised of art majors
who relied upon the bookkeeper and accountant to do the right thing.
5. Upon notification of the problem, the Petitioner
took care of the tax liability by making payments and has requested a waiver of
the penalty and interest.
6. The corporation has ceased doing business as
an entity and there are no remaining assets.
7. The agent in charge of this account who worked
with the Petitioner for its resolution has recommended the waiver of the
penalty and interest.
CONCLUSIONS OF LAW
The
Tax Commission is granted authority to waive, reduce or abate penalty upon
making a record of its reasons. (Utah
Code Ann. §59-1-210 (8).)
DECISION AND ORDER
The
Tax Commission, after reviewing the evidence and arguments of the Petitioner
grants the Petitioner's request and waives the penalty and interest associated
with the periods in question.
DATED
this 21 day of June, 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
^^