BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
XXXXX ) AND FINAL DECISION
:
) Appeal No.
89-0060
: Account
No. XXXXX
_____________________________________
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 on behalf of the Commission. Present and representing the Petitioner was
XXXXX.
Based
upon the evidence and testimony presented at the hearing, the Tax Commission
hereby makes its:
FINDINGS OF FACT
1. The tax in question is sales tax.
2. The audit period in question is January
XXXXX through June XXXXX.
3. As a result of an audit conducted on the
Petitioner, a sales tax deficiency in the amount of $$$$$ was assessed.
4. The Petitioner's representative testified
that their accounting problems occurred when the individual whom they had
retained to maintain their books became so busy that he turned those duties
over to his wife. The bookkeeper's wife
was unfamiliar with the car sales business and the type of treatment afforded
to car sales for tax purposes, thus leading to the sales tax deficiency.
5. The Petitioner was assessed a penalty in the
amount of $$$$$ for failure to timely file and pay the taxes due.
6. The penalty was reduced to $$$$$ by
subsequent Commission action.
CONCLUSIONS OF LAW
The
Tax Commission is granted the authority to waive, reduce, or compromise
penalties and interest upon a showing of 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 of the penalty or interest associated with
the audit period January XXXXX through June XXXXX. It is so ordered.
DATED
this 15th day of January, 1991.
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