88-2841 - Sales

 

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

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