BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX, )
XXXXX. :
:
Petitioner, : FINDINGS OF FACT
v. : CONCLUSIONS OF LAW
: AND FINAL
DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 89-0701
UTAH STATE TAX COMMISSION :
: Acct No.
XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Utah Rules of
Administrative Procedure and the Administrative Procedures Act for formal
adjudicative proceedings on the 22nd day of XXXXX, before Joseph G. Linford,
Presiding Officer. Petitioner XXXXX was
present at the hearing. Respondent was
not Represented at the hearing.
After
reviewing the evidence and arguments of the parties in the record and the
recommendation of the Presiding Officer, the Tax Commission hereby makes its:
FINDINGS OF FACT
1. The tax in question is sales and use tax.
2. The periods in question are all four
quarters of XXXXX and the first two quarters of XXXXX.
3. The business which incurred these sales tax
liabilities was XXXXX.
4. The previous owner of this business told Mr.
XXXXX that he would not be required to file sales tax returns. Petitioner evidently believed that this
statement was true. The tax amount in
question was paid in full on XXXXX, XXXXX and true returns were also filed at
that time after the Petitioner discovered that returns did have to be filed.
5. XXXXX is no longer in business.
6. Mr. XXXXX
has since obtained an order of bankruptcy in bankruptcy case No. XXXXX. This order discharges the penalty and
interest assessments by order of the bankruptcy court.
CONCLUSIONS
OF LAW
1. Utah Code
Ann. §59-1-401 and59-1-402 provide that penalties and interest shall be
assessed for late payment of taxes and the late filing of tax returns.
2. Discharges
in bankruptcy are effective to discharge penalties and interest assessed under
the above statutes.
DECISION AND
ORDER
Based on the foregoing, it is the decision and order
of the Utah State Tax Commission that Petitioner's request for waiver of
penalty and interest is granted.
DATED this 18th day of January, 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