BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, : FINDINGS OF FACT
v. : CONCLUSIONS OF LAW
: AND FINAL
DECISION
: Appeal No.
88 2902
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 of
Administrative Procedures 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. This matter was
originally scheduled to be conducted as a prehearing conference. However, during the course of the hearing
the matter was converted to a formal hearing.
Evidence was taken and arguments were made. The matter was submitted to the Presiding Officer for
recommendation to the Tax Commissioners.
The Tax Commissioners, 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 period in question is the second quarter
XXXXX.
3. The Petitioner filed his prepayment on the
XXXXX. The final quarterly statement
and payment was made on XXXXX.
4. The Petitioner was assessed a late filing
penalty for failure to timely file and prepare the return for the prepayment
for the second quarter XXXXX.
5. The evidence submitted by the petitioner
indicates that the return was XXXXX days late.
CONCLUSIONS OF LAW
The
Tax Commission has authority to waive, reduce or abate penalties upon making a
record of its reasons, Utah Code Ann. §59-1-401(a).
DECISION AND ORDER
The
Tax Commission makes note of the very short period of time that this matter was
late. Often times when mailed in a
timely matter, returns are not received by the Tax Commission until XXXXX to
XXXXX days after mailing. The
petitioner has filed the return within that time period. There appears to be
sufficient reasonable grounds for waiver of
the penalty in this matter. Therefore, it is the order of the Utah State Tax
Commission to grant the request of the Petitioner and waive the penalty
associated with the second quarter XXXXX sales tax return and payment.
DATED
this 24 day of April, 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