89-0191-Sales

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX )

:

Petitioner, ) FINDINGS OF FACT

: CONCLUSIONS OF LAW

v. ) AND FINAL DECISION

:

) Appeal No. 89-0191

COLLECTION DIVISION OF THE :

UTAH STATE TAX COMMISSION )

: Acct No. XXXXX

Respondent. )

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission pursuant to the Rules of Administrative Procedure and the Administrative Procedures Act for formal adjudicative proceedings on XXXXX. James E. Harward, Presiding Officer, heard the matter for and in behalf of the Tax Commission. XXXXX appeared representing the Petitioner.

The Petitioner presented evidence and arguments as it relates to the assessment of penalty on the first quarter, XXXXX.

Based upon the evidence and arguments the Tax Commission makes its

FINDINGS OF FACT

1. The tax in question is sales tax.

2. The period in question is the first quarter, XXXXX.

3. The Petitioner filed and mailed the return and check on XXXXX.

4. Petitioner was notified that the return had not been received. The Petitioner immediately checked the bank statements and discovered that check #92890 had not cleared the bank. Petitioner then issued a stop payment and reissued a check of payment of first quarter, XXXXX.

5. Petitioner submitted evidence consisting of copies of checks both front and back of check nos. XXXXX and XXXXX indicating that the checks were, in fact, timely dated and negotiated.

CONCLUSIONS OF LAW

The Tax Commission is empowered to waive, abate or reduce the penalty and interest upon making a record of its reasons. (Utah Code Ann. 59-1-401(8).)

DECISION AND ORDER

The Tax Commission finds sufficient evidence to indicate that Petitioner did make the payment and that the check was lost. Therefore, the Tax Commission grants Petitioner's request and waives the penalty associated with the first quarter, XXXXX sales tax. However, the Tax Commission affirms the interest for the period from XXXXX to XXXXX.

DATED this 31st day of May, 1989.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner