BEFORE THE UTAH STATE TAX COMMISSION
Petitioner ) FINDINGS OF FACT
: CONCLUSIONS OF LAW
v. ) FINAL DECISION
) Appeal No. 89-0532
COLLECTION DIVISION OF THE :
STATE TAX COMMISSION OF UTAH )
: Acct No. XXXXX
STATEMENT OF CASE
A formal hearing was held on this matter on XXXXX in response to an appeal from the Petitioner for waiver of penalties assessed for the late filing of their third quarter XXXXX sales tax. Paul F. Iwasaki, Hearing Officer, heard the matter for and in behalf of the Utah State Tax Commission. Also present were James E. Harward, Hearing Officer, and Joseph Linford, Hearing Officer. Present, and representing the Petitioner, was XXXXX.
The Petitioner was two days late in filing and paying the sales tax in the amount of $$$$$ for the third quarter of XXXXX. As a result of that late filing and payment, the Petitioner was assessed a penalty in the amount of $$$$$ and interest in the amount of $$$$$.
FINDINGS OF FACT
1. The tax in question is sales tax.
2. The period of time in question is the third quarter of XXXXX.
3. The Petitioner inadvertently overlooked the due date for payment of the third quarter sales tax.
4. The Petitioner immediately upon the discovery of the oversight, two days after the due date, paid the sales tax in the amount of $$$$$.
CONCLUSIONS OF LAW
The Tax Commission is empowered by statutes of the State of Utah to waive, reduce, or abate penalties and interest in its discretion upon a showing of good cause.
Based on the foregoing, it is the decision and order of the Utah State Tax Commission that the penalty associated with the late payment of the third quarter XXXXX sales tax is hereby waived in its entirety. The request to waive interest is denied.
DATED this 17th day of July, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis