BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX )
:
Petitioner, ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW
v. ) AND FINAL DECISION
:
) Appeal No.
89-0310
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 Tax Commission.
Present
and representing the Petitioner was XXXXX.
After
reviewing the evidence and arguments presented, the Tax Commission hereby
enters its
FINDINGS OF FACT
1. The tax in question is sales tax.
2. The period of time in question is the second
quarter of XXXXX.
3. On approximately the 27th day of XXXXX the
Petitioner mailed the sales tax due for the second quarter XXXXX to the
Commission.
4. Approximately two weeks after the above
mentioned check had been sent, it was returned to the Petitioner because of
insufficient postage.
5. After the above mentioned check was
returned, payment for the quarterly sales tax was made approximately eighteen
days late.
6. A penalty of $$$$$ was assessed for the late
filing and payment of sales tax.
Based
upon the foregoing, the Tax Commission makes its
CONCLUSIONS OF LAW
The
Tax Commission is granted the authority to waive, reduce, or compromise
penalties or interest upon making a record of its decision and the showing of
reasonable cause. (Section 59-1-401(8)
Utah Code Ann. as amended, 1953.)
FINAL DECISION
The
Utah State Tax Commission finds that insufficient cause has been shown to waive
the penalty associated with the sales tax for the second quarter 1988. Therefore, Petitioner's request that such
penalty and interest be waived is denied.
DATED
this 14th day of August, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner