BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX )
:
Petitioner, ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW
v. ) AND FINAL DECISION
:
) Appeal No.
89-0187
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
XXXXX. Paul F. Iwasaki, Presiding
Officer, heard the matter for and in behalf of the Commission. Present and representing the Petitioner was
XXXXX.
After
reviewing 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 period in question is the second quarter
XXXXX.
3. Petitioner testified that she became aware
of the sales tax due for the second quarter of XXXXX in late July of
XXXXX. At that time she discovered that
the corporate officer responsible for paying the taxes had not done so and had
misappropriated a significant amount of the corporate funds.
4. The return was filed timely. However, due to the lack of funds, only a
partial payment of the $$$$$ due was remitted.
5. Petitioner immediately contacted the
Commission by letter explaining the situation and continued to make payments on
the account.
6. A penalty of $$$$$ was assessed on the
quarterly return.
7. Petitioner has paid off the entire amount of
taxes, penalties, and interest incurred for the second quarter XXXXX.
CONCLUSIONS OF LAW
The
Tax Commission is granted authority to waive, reduce, or abate penalty and
interest upon the showing of reasonable cause.
(Utah Code Ann. §59-1-401(8).)
DECISION AND ORDER
Based
on the foregoing, the Tax Commission hereby finds sufficient cause exists to
reduce the penalty for the second quarter XXXXX to an amount of $$$$$. The Petitioner's request to waive the
interest associated with that quarter is denied.
DATED
this 14th day of March, 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