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