89-1620 - Sales

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

:

Petitioner : FINDINGS OF FACT,

: CONCLUSIONS OF LAW

v. : AND FINAL DECISION

:

: Appeal No. 89-1620

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 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 fourth quarter, XXXXX.

3. Petitioner opened the business in XXXXX. It closed its business on XXXXX.

4. During the last three years of operation, the business was always behind in sales tax. The Petitioner however, has paid the necessary taxes along with any assessed penalties and interest.

5. When the business closed on XXXXX, the Petitioner was only able to pay $$$$$ in sales tax for that quarter.

6. As a result of the late payment of sales tax for the fourth quarter XXXXX a penalty in the amount of $$$$$ was assessed.

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

Based upon the foregoing, the Utah State Tax Commission finds that sufficient cause has not been shown to justify a reduction or waiver of the penalty associated with the fourth quarter, XXXXX sales tax. It is so ordered.

DATED this 19th day of April, 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