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