BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
:
Petitioner : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW
v. : AND FINAL DECISION
: Appeal No.
89-1654
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION :
: Account
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 were
XXXXX and XXXXX.
Based
upon the testimony and evidence 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.
On XXXXX, the Petitioner hosted a dinner for a social club. The club paid the Petitioner with a check in
the amount of $$$$$. That check was
subsequently deposited into the Petitioner's account.
4.
The Petitioner timely filed its fourth quarter XXXXX sales tax return and at
that time included a check for the amount of the sales tax owed.
5.
When the check from the social club to the Petitioner was presented for
payment, payment was refused due to insufficient funds. The dishonoring of that check led to the
dishonoring of the Petitioner's check to the Commission, also due to
insufficient funds in the account.
6.
Petitioner testified that had the check from the social club been honored,
sufficient funds in the account would have existed to cover the amount of the
sales tax due.
7.
As a result of the failure to timely pay the tax due, a penalty in the amount
of $$$$$ was assessed against the Petitioner.
8.
The amount of penalty was reduced to $$$$$ by Commission action. The Petitioner
subsequently filed an appeal from that action requesting that the entire amount
of penalty be waived.
9.
A formal hearing in this matter was set for XXXXX, however, Petitioner failed
to appear. The basis for the
Petitioner's failure to appear was that the Petitioner did not receive the
notice of the hearing because the notice had been mailed to an incorrect
address.
CONCLUSIONS OF LAW
The
Tax Commission is granted the authority to waive, reduce, or compromise
penalties and interest upon a showing of reasonable cause. (Utah Code Ann. §59-1-401(8).)
DECISION AND ORDER
Based
upon the foregoing, the Tax Commission finds that sufficient evidence has been
shown which would justify a waiver of the penalty associated with the fourth
quarter XXXXX sales tax. Interest is to
be calculated at the statutory rate from the date the sales tax was due until
the date the sales tax was received. It
is so ordered.
DATED
this 3rd day of May, 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