BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW
v. : AND FINAL DECISION
:
: Appeal No.
89-1314
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. No one
representing either Petitioner nor Respondent appeared at the hearing. This decision, therefore, is based upon the
evidence in the file.
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 second quarter
of XXXXX.
3. The sales tax return in this case was signed
on XXXXX and its envelope was postmarked XXXXX.
4. When Petitioner discovered that penalty and
interest were being assessed, the Petitioner called the Tax Commission and
talked to an unnamed person who told Petitioner that all that would be
necessary would be for Petitioner to submit a request to waive the penalty. Petitioner assumed that this was an
automatic procedure and that the penalty would therefore be waived upon
submission of the request for waiver.
5. The request for waiver of penalty was denied
and the total amount of penalties and interest due of $$$$$ on a tax amount of
approximately $$$$$ was paid by the Petitioner on XXXXX.
6. Petitioner admits that the return was mailed
two days late because Petitioner's owner was out of town and had to sign the
form before it could be mailed.
7. Petitioner's past history of payment of
sales tax shows that Petitioner has a good history of timely payment.
8. Petitioner now requests that the penalty and
interest assessments be waived.
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 in this
case for waiver of the penalties and interest assessed.
DECISION AND ORDER
Based
upon the foregoing, it is the decision and order of the Utah State Tax
Commission that Petitioner's request for waiver of the penalty and interest be
granted.
DATED
this 21st day of March, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner