BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
:
Petitioner :
: FINDINGS
OF FACT,
v. : CONCLUSIONS OF LAW
: AND FINAL
DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 89-1340
UTAH STATE TAX COMMISSION :
: 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 or Respondent appeared at the hearing although
notice dated XXXXX, was duly mailed to the Petitioner. Therefore, this decision is based upon the
documents contained 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 and use tax.
2.
The period in question is the fourth quarter of XXXXX.
3.
The Petitioner states that it has been paying taxes since XXXXX
without having any difficulty with the State,
but that recently the same check was returned twice creating the penalty and
interest problem which is the subject of this case. Petitioner states that Mr. XXXXX, President of the corporation
has had two open heart surgeries during the last few months which have created
management problems in his business.
4.
Petitioner requests waiver of the penalty and interest assessed.
CONCLUSIONS OF LAW
1.
Utah Code Ann. §§59-1-401 and59-1-402 provide that penalties and interest shall
be imposed for the late payment and filing of taxes.
2.
Utah Code Ann. §59-1-401(8) provides that the Tax Commission may, upon
reasonable cause shown, waive or reduce penalties and interest assessed under
the above statutes.
3.
Such reasonable cause has not been shown in this case. Management problems such as those cited by
Petitioner are not sufficient reasonable cause for waiver of penalty and
interest. Petitioner has provided no
further basis upon which to grant a waiver.
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 penalties and interest be
denied.
DATED
this 17 day of May, 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