BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX. )
:
Petitioner, ) FINDINGS OF FACT
: CONCLUSIONS
OF LAW
v. ) AND FINAL DECISION
:
) Appeal No.
89-0313
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 Tax Commission. Present by telephone, 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. The tax in question is prepayment sales tax.
2. The period in question is XXXXX and XXXXX.
3. Petitioner paid 100% of the prepayment of
sales tax for the period in question eight days late on XXXXX.
4. The delay was caused by Petitioner changing
computer systems during that period of time.
The change caused certain financial reports to be received late by the
Petitioner, thus, delaying the date in which the returns were processed.
5. Petitioner has a good history of filing and
paying its sales tax returns in a timely manner. This was the first instance in which the Petitioner was late in
filing and paying its returns.
CONCLUSIONS OF LAW
The
Tax Commission is granted authority to waive, reduce, or abate penalties and
interest upon the showing of reasonable cause. (Utah Code Ann. §59-1-401(8).)
DECISION AND ORDER
Based
upon the evidence and testimony presented at the hearing, the Tax Commission finds
sufficient cause exists to waive the penalty associated with the late filing of
the prepayment of sales tax for the period of April and May, XXXXX. It is so ordered.
DATED
this 27th day of February, 1990.
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