BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX )
XXXXX, :
Petitioner ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW
v. ) AND FINAL DECISION
:
) Appeal No.
89-0033
AUDITING
DIVISION OF THE :
STATE TAX
COMMISSION OF UTAH ) Account No. XXXXX
Respondent :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing on
XXXXX. Paul F. Iwasaki, Presiding
Officer, heard the matter for and in behalf of the Tax Commission. Present and representing the Petitioner was
XXXXX. Present and representing the
Respondent were XXXXX, Assistant Attorney General, and XXXXX.
The
Petitioner initially filed an appeal to the Commission from the Auditing
Division's determination that a sales tax deficiency existed which arose from
the Petitioner's failure to collect sales tax on the rental of portable
toilets. Prior to formal hearing on the
matter, however, the Petitioner withdrew his appeal regarding the deficiency,
and requested that the Commission waive the penalty and interest associated
with the deficiency assessment.
Hearing
on the penalty and interest waiver request issue was held. Based upon the evidence
and testimony presented at that hearing, the Tax Commission hereby makes its:
FINDINGS OF FACT
1. The tax in question is sales tax.
2. The period in question is XXXXX through
XXXXX.
3. The Petitioner operated a portable toilet
rental business.
4. At one time the Petitioner had filed tax
returns. In XXXXX, the Petitioner
stopped filing sales tax returns because he believed that the sales and use
taxes were not applicable to this situation.
5. Shortly after XXXXX the Petitioner was
contacted by the Tax Commission regarding his having failed to file sales tax
returns, however, no further contact was made with the Petitioner until the
audit which was conducted in XXXXX.
6. As a result of the audit, a sales tax
deficiency in the amount of $$$$$ was found to exist.
7. A penalty of $$$$$ was assessed for the late
filing and payment of the sales tax in question.
8. The Petitioner requested that the penalties
and interest be waived for two reasons: (1) The Petitioner argued the delay in
the payment of these sales tax was due in part to the Commission having failed
to follow up on their initial contact with Petitioner in 1981; and (2) The
Petitioner is not financially able to pay the penalty and interest owing.
CONCLUSIONS OF LAW
The
Tax Commission is granted the authority to waive, reduce, or compromise
penalties and interest upon showing a reasonable cause. Utah Code Ann.
§59-1-401(8).
DECISION AND ORDER
Based
upon the foregoing, the Tax Commission finds that sufficient cause has not been
shown which would justify a waiver or reduction of the penalty and interest in
this case. Therefore, Petitioner's
request to waive the penalties and interest for the audit period XXXXX through
XXXXX is denied.
DATED
this 27th day of February, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner