BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW
: AND FORMAL
DECISION
:
: Appeal No.
89-1234
COLLECTION
DIVISION OF THE :
STATE TAX COMMISSION
OF UTAH )
: Account
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.
The
Petitioner filed this appeal requesting a waiver of penalties and interest
which were assessed as a result of audits conducted on the Petitioner's business
from XXXXX through XXXXX and XXXXX through XXXXX.
Based
upon the evidence and testimony presented at the hearing, the Tax Commission
hereby makes its:
FINDINGS OF FACT
1.
The tax in question is sales tax.
2.
The periods in question are XXXXX through XXXXX and XXXXX through XXXXX.
3.
As a result of the audit which was conducted for the period XXXXX through
XXXXX, additional sales tax in the amount of $$$$$ was found to be owing. That audit was preformed in XXXXX. Payment of the tax was made on XXXXX.
4.
A penalty of $$$$$ was assessed for the late payment of the sales tax due.
5.
For the audit period XXXXX through XXXXX, additional sales tax in the amount of
$$$$$ was found to be owing. That audit
was conducted in XXXXX.
6.
The entire amount of taxes due for the second audit has not been paid. A penalty in the amount of $$$$$ was
assessed for the late payment of the sales tax for that audit.
7.
The deficiencies in sales tax arose from the Petitioner's failure to obtain
exemption certificates on those sales he treated as tax exempt and out-of-state
sales which could not be properly documented.
8.
The Petitioner contested the accuracy of the audit and met with a
representative of the Tax Commission to review that audit. As a result of that review, adjustments to
the audit were made.
CONCLUSIONS OF LAW
The
Tax Commission is granted the authority to waive, reduce, or compromise
penalties or interest upon a showing of reasonable cause. Utah Code Ann. §59-1-401(8).
FINAL DECISION
Based
upon the foregoing, the Tax Commission finds that sufficient cause has been
shown which would justify a waiver of the penalty and interest for the audit
period XXXXX through XXXXX. The
Petitioner's request to waive the penalty and interest for the audit period
XXXXX through XXXXX is, however, denied.
It is so ordered.
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