BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
:
Petitioner : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW
v. : AND FINAL DECISION
:
: Appeal No.
89-1478
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION :
: Acct No.
XXXXX
Respondent :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing on
XXXXX. Paul F. Iwasaki, Presiding
Officer, heard the matter for and in behalf of the Commission. Present by telephone and representing the
Petitioner was XXXXX.
Based
upon the evidence and testimony presented at the hearing, the Tax Commission
hereby makes its:
FINDINGS OF FACT
1.
The tax in question is sales tax.
2.
The period in question is the first quarter, XXXXX.
3.
On XXXXX, the representative for the Petitioner who serves as the Petitioner's
accountant picked up the first quarter, XXXXX quarterly sales tax return along
with the necessary checks with which to pay the tax. The individual then placed the return in his briefcase and forgot
to mail them until he discovered them in his briefcase on XXXXX.
4.
Petitioner's accountant mailed the return along with the payment of taxes on
XXXXX which was twelve days late.
5.
Petitioner has a good history of timely filing and payment of the returns.
6.
A penalty of $$$$$ was assessed for the late filing and payment of the tax due.
CONCLUSIONS OF LAW
The
Tax Commission is granted the authority to waive, reduce, or abate the
penalties and interest upon showing of reasonable cause. (Utah Code Ann. §59-1-401(8).)
DECISION AND ORDER
In
the present case, that the Tax Commission finds sufficient cause exists to
reduce the penalty associated with the late filing of the first quarter, XXXXX
sales tax to the amount of $$$$$. It is
so ordered.
DATED
this 4th day of April, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
ABSENT
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner