89‑0195

Sales

Signed 3/15/90

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

:

Petitioner )

: FINDINGS OF FACT,

v. ) CONCLUSIONS OF LAW

: AND FINAL DECISION

COLLECTION DIVISION OF THE )

UTAH STATE TAX COMMISSION : Appeal No. 89‑0195

)

Respondent :

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for a formal hearing on September XXXXX. Paul F. Iwasaki, Presiding Officer, heard the matter for and in 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. Tax in question is sales tax.

2. The period in question is February XXXXX through January XXXXX.

3. An audit of the Petitioner revealed a sales tax deficiency in the amount of $$$$$.

4. The deficiency primarily resulted from the Petitioner's use of the cash method of accounting rather than the more appropriate accrual method of accounting.

5. The Petitioner immediately paid the deficiency upon being made aware of its existence.

6. No penalty was assessed. However, the Petitioner is seeking a waiver of the interest imposed in the amount of $$$$$.

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 finds that sufficient cause has not been shown which would justify a waiver or reduction of the interest for the period in question. Therefore, the Petitioner's request to waive the interest associated with the audit period February XXXXX through January XXXXX is denied.

DATED this 15th day of March, 1990.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner

NOTICE: You have ten (10) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of final order to file in the Supreme Court a petition for judicial review. Utah Code Ann. '' 63‑46 63‑46b‑14(2)(a).

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