BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner : FINDINGS OF FACT
: CONCLUSIONS
OF LAW
: AND FINAL DECISION
:
: Appeal No.
89-1049
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 Commission. Present and representing the Petitioner was
XXXXX. Based upon the testimony
presented at the hearing, the Tax Commission hereby makes its:
FINDINGS OF FACT
1.
The tax in question is sales and use tax.
2.
The period in question is XXXXX.
3. As a result of an audit conducted on the
Petitioner, approximately $$$$$ worth of property has been purchased by the
Petitioner without having paid the appropriate sales tax.
4.
A penalty of $$$$$ was assessed for the sales and use tax.
5.
Petitioner's representative stated that for the years prior to the audit,
Petitioner had requested all of their vendors to charge sales tax. However,
those vendors failed to charge and collect sales tax, and if they did, those
items were not identified as line items on the accounting books.
6.
Petitioner was initially denied a waiver of the penalty and interest for the
period in question, and notified of that decision by a letter dated XXXXX. That letter notified the Petitioner of a 30
day right to appeal the decision.
7.
Petitioner did not file an appeal of the notice dated XXXXX until XXXXX. Petitioner stated that the letter of XXXXX
had been filed away in the Petitioner's file without action having been taken
on it.
CONCLUSIONS OF LAW
The
Tax Commission is granted authority to waive, reduce, or abate penalty and
interest upon the showing of reasonable cause. (Utah Code Ann. §59-1-401(8).)
DECISION AND ORDER
Based
on the foregoing, the Utah State Tax Commission finds that sufficient evidence
has not been established which would justify a waiver or reduction of the
penalties and interest for the period in question. Therefore, Petitioner's request to waive the penalty and interest
associated with the XXXXX audit period is denied.
DATED
this 27th day of February, 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