BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
:
Petitioner : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW
v. : AND FINAL DECISION
:
: Appeal No.
89-1302
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 pursuant to the Utah
Administrative Procedures Act for a formal hearing on XXXXX before Joseph G.
Linford, Presiding Officer. Petitioner
was present at the hearing. No one
representing Respondent appeared.
After
reviewing the evidence and arguments of the parties in the record and the
recommendation of the presiding officer, the Tax Commission hereby makes its:
FINDINGS OF FACT
1.
The tax in question is sales tax.
2.
The period in question is the tax year XXXXX.
3.
Petitioner was in the business of selling stamps prior to the Christmas season
in XXXXX. Petitioner was on a yearly
filing basis for purposes of sales tax, and she erroneously thought that this
meant that her tax year was from XXXXX to XXXXX, inasmuch as she applied for
her sales tax number at the end of XXXXX.
After XXXXX Petitioner sold no more stamps. Petitioner paid her sales taxes in XXXXX.
4.
Petitioner's tax period was from XXXXX to XXXXX.
5.
As a result of Petitioner's request for waiver of penalties and interest
assessed for her late payment of sales tax, the penalty was reduced from $$$$$
to $$$$$. Petitioner was notified of
this action by letter from the Tax Commission dated XXXXX.
6.
Petitioner now asks for a waiver of the remaining balance due.
CONCLUSIONS OF LAW
1.
Utah Code Ann.59-1-401,59-1-402 and59-12-111 provide that penalties and
interest shall be assessed for the late filing of sales tax returns and the
late payment of sales taxes.
2.
Utah Code Ann. §59-1-401(8) provides that upon reasonable cause shown the Tax
Commission may waive or reduce the penalties and interest assessed under the
above statutes.
3.
Such reasonable cause has been shown for waiver of the penalty but not the
interest in this case.
DECISION AND ORDER
Based
upon the foregoing, it is the decision and order of the Utah State Tax
Commission that the request of Petitioner for waiver of penalty be granted and
for waiver of interest be denied.
DATED
this 29th day of March, 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