89-1478 - Sales

 

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