BEFORE THE UTAH STATE TAX COMMISSION
: 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
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
Joe B. Pacheco G. Blaine Davis