BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner :
: FINDINGS
OF FACT,
v. : CONCLUSIONS OF LAW, AND
: FINAL
DECISION
: Appeal No.
89-1068
COLLECTION
DIVISION OF THE :
STATE TAX
COMMISSION OF UTAH )
: 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 on behalf of the Tax Commission. Present and representing the Petitioner were
XXXXX and XXXXX.
Based
upon the evidence presented, the Tax Commission hereby makes its:
FINDINGS OF FACT
1.
The tax in question is sales tax.
2.
The period in question is XXXXX.
3.
An audit for the above listed period of time found the Petitioner to be liable
for $$$$$ in additional tax, and also that the Petitioners had not been making
prepayments as they were required to so do.
4.
Interest in the amount of $$$$$ was assessed for the additional tax which was
imposed. Additional tax and interest
amounted to $$$$$.
5.
The Petitioners were assessed a penalty in the amount of $$$$$ for having
failed to file prepayment returns.
Interest on that penalty was assessed at $$$$$ for a total of $$$$$.
6.
The Petitioners paid the $$$$$ owed by way of a check dated XXXXX.
7.
The Petitioners applied for and were granted a waiver of the entire penalty
imposed for their having failed to file prepayment returns, however, waiver of
the interest was denied.
CONCLUSIONS OF LAW
The
Tax Commission is granted the authority to waive, reduce, or abate penalties
and interest upon making a record of its decision (Utah Code Ann.59-1-401(8).)
DECISION AND ORDER
In
the present case, the interest which was assessed to the Petitioner was based
on the penalty imposed for their having failed to file their prepayment
returns. Since the penalty was waived,
the underlying obligation upon which the interest was based was removed. Therefore, the Commission hereby grants
these Petitioners' request to waive the interest associated with the penalties
imposed for the audit period XXXXX.
DATED
this 14th day of March, 1989.
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