BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
:
Petitioner : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW
v. : AND FINAL DECISION
:
: Appeal No.
89-1048
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,
were XXXXX and XXXXX.
Based
upon the evidence presented at the hearing and contained in the file, the Tax
Commission makes its:
FINDINGS OF FACT
1.
The tax in question is sales tax.
2.
The period in question is the prepayment tax due XXXXX.
3.
The prepayment of $$$$$ was paid in a timely manner by a check dated XXXXX.
4.
The petitioner testified that the check was mailed on XXXXX.
5.
The postmark on the check was illegible, however, the return was marked
received on XXXXX and deposited on XXXXX.
6.
The check was received on or before XXXXX by the Collection Division and
deposited into its account on that date.
7.
A penalty of $$$$$ and interest of $$$$$ were assessed for the payment which
was believed to have been late.
8.
The penalty was waived by Commission action.
CONCLUSIONS OF LAW
The
Tax Commission is granted authority to waive, reduce, abate penalty and
interest upon making a record of its decision.
(Utah Code Ann. §59-1-401(8).)
DECISION OF ORDER
Based
upon the foregoing, the Tax Commission finds that sufficient cause does not
exist to waive the interest for the period in question. Therefore, Petitioner's
request to waive the interest for the prepayment of sales tax for the second quarter
of XXXXX is denied.
DATED
this 1st day of December, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner