BEFORE THE UTAH STATE TAX COMMISSION
Petitioner : FINDINGS OF FACT,
: CONCLUSIONS OF LAW
v. : AND FINAL DECISION
: Appeal No. 89-1222
COLLECTION DIVISION OF THE :
UTAH STATE TAX COMMISSION :
: Acct No. XXXXX
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, Manager of the petitioning company.
Based upon the evidence presented and contained in the file, the
Tax Commission makes its:
FINDINGS OF FACT
1. Tax in question is sales tax.
2. The period in question is XXXXX.
3. The return was filed and the account paid in XXXXX.
4. The Petitioner was delayed in filing the sales tax return in a timely matter because of an error a manager had made on one of the return forms. The error required the ordering of new forms from the Commission.
5. New forms were ordered by way of the telephonic automated assistance system. Forms were ordered in January and again in February however, none were ever delivered.
6. Petitioner filed its return and payment of taxes after it received a Notice and Demand for payment of taxes from the Commission dated XXXXX. At that time the Petitioner contacted a representative of the Tax Commission who in turn sent them the necessary forms.
7. A penalty of $$$$$ was assessed for the late filing and payment of the return.
CONCLUSIONS OF LAW
The Tax Commission is granted authority to waive, reduce, abate penalty and interest upon making a record of its decision (Utah Code Ann.59-1-401(8).)
DECISION AND ORDER
Based Upon the evidence presented, the Commission finds that sufficient cause exists to justify a reduction of the penalty to $$$$$. It so ordered.
DATED this 30th day of October, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
FOR THE COMMISSION
G. Blaine Davis