89-0240-Sales

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX. )

:

Petitioner, ) FINDINGS OF FACT,

: CONCLUSIONS OF LAW

v. ) AND FINAL DECISION

:

) Appeal No. 89-0240

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 by telephone and Representing the Petitioner were XXXXX, XXXXX, XXXXX, and XXXXX.

Based upon the evidence and testimony at the hearing, the Tax Commission makes its:

FINDINGS OF FACT

1. The tax in question is prepayment sales tax.

2. The period in question is April and June XXXXX.

3. The return was filed and the account paid on XXXXX, approximately three weeks late.

4. In December, XXXXX, the responsibility for payment of sales taxes was assumed by a new person. That person was not aware of the prepayment requirement.

5. When the error was discovered by the Petitioner, the tax in the amount of $$$$$ was paid as well as the applicable interest involved.

6. A penalty of $$$$$ was assessed for the late filing and payment of the sales tax prepayment.

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 sufficient evidence has not been established to waive the penalty assessed for the untimely filing of the April and June XXXXX sales tax prepayment. Therefore, Petitioner's request to waive the penalty associated with that period is denied.

DATED this 4th day of April, 1990.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco