BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX )
Petitioner : FINDINGS OF FACT
) CONCLUSIONS
OF LAW
v. : AND FINAL DECISION
)
: Appeal No.
89-0038
COLLECTION
DIVISION OF THE )
UTAH STATE TAX
COMMISSION :
) Acct No.
XXXXX
Respondent :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing on the
28th day of XXXXX. Paul F. Iwasaki,
Presiding Officer, heard the matter for and in behalf of the Tax Commission. Present, and representing the Petitioner,
was XXXXX.
After
reviewing the evidence and argument of the parties, the Tax Commission hereby
makes its
FINDINGS OF FACT
l. The tax in question is sales tax.
2. The period in question is the fourth quarter
of XXXXX and the first, second, third, and fourth quarters of XXXXX.
3. The Petitioner began operating a body and
paint business in October of XXXXX.
4. For the above mentioned quarters, the
Petitioner failed to collect and remit sales tax because of his unfamiliarity
with the tax laws.
5. A penalty of $$$$$ was assessed for the late
filing and payment of the quarterly returns.
6. The penalty was reduced by Commission action
to $$$$$.
CONCLUSIONS OF LAW
The
Tax Commission is granted authority to waive, reduce, or compromise penalty and
interest upon its making a record of its decision and reasonable cause shown by
the Petitioner. (Section 59-1-401(8) Utah Code Ann. as amended, 1953.)
FINAL DECISION
The
Utah State Tax Commission finds that sufficient cause to further reduce or
waive the penalty and interest for the dates in question has not been
shown. Therefore, the Petitioner's
request to waive the penalty and interest for the quarters in question is
denied.
DATED
this 3rd day of August, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
FOR
THE COMMISSION
G. Blaine Davis
Commissioner