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