BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
:
Petitioner : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW
v. : AND FINAL DECISION
:
: Appeal No.
89-1344
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 fourth quarter of XXXXX.
3.
Petitioner mailed the return and full payment of his fourth quarter sales taxes
on XXXXX.
4.
The check was credited to the account of the Utah State Tax Commission on
XXXXX.
5.
Petitioner has a good past history of paying sales tax in a timely manner.
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, inasmuch as the return and
payment were mailed in a timely manner and in view of the fact that the payment
was credited to the Tax Commission's account within a week after it was mailed.
DECISION AND ORDER
Based
on the foregoing, it is the decision and order of the Utah State Tax Commission
that the request of Petitioner for waiver of penalties and interest is granted.
DATED
this 29th 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