89-0653 - Sales

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX                                                                                  )

                                                                                    :

            Petitioner,                                                         :           FINDINGS OF FACT,

                                                                                    :           CONCLUSIONS OF LAW

v.                                                                                 :           AND FINAL DECISION

                                                                                    :

                                                                                    :           Appeal No. 89-0653

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 of the parties, the Tax Commission hereby makes its

FINDINGS OF FACT

            1.  The tax in question is sales tax.

            2.  The period in question is third quarter XXXXX.

            3.  The return was timely filed, however, due to a check-book balancing error, sufficient funds were not available and the check was not honored.

            4.  A penalty of $$$$$ was assessed for the late payment of the quarterly return.

            5.  The Commission reduced the amount of the penalty to $$$$$.

CONCLUSIONS OF LAW

            The Tax Commission is granted authority to waive, reduce, or compromise penalty and interest upon its making a record of its decision and reasonable cause shown by the Petitioner.  (Section 59-1-401(8) Utah Code Ann. as amended, 1953.)

FINAL DECISION

            The Utah State Tax Commission finds that reasonable cause has not been shown which would justify a further reduction or waiver of the penalty for the period in question.  Therefore, Petitioner's request to waive the penalty for the period in question is denied.

            DATED this 3rd day of August, 1989.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

FOR THE COMMISSION

G. Blaine Davis

Commissioner