88-2902 - Sales

 

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