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