89-0060 - Sales

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

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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