BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
:
Petitioner : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW
v. : AND FINAL DECISION
:
: Appeal No.
89-1952
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION :
: Account
No. XXXXX
Respondent :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Utah
Administrative Procedures Act for a formal hearing on XXXXX, before Joseph G.
Linford, Presiding Officer. The
Petitioner was represented by XXXXX. No
one representing Respondent appeared at the hearing.
After
reviewing the evidence and arguments of the parties in the record and the
recommendation of the presiding officer, the Tax Commission hereby makes its:
FINDINGS OF FACT
1.
The tax in question is sales and use tax.
2.
The period in question is the fourth quarter XXXXX.
3.
On Petitioner's sales tax return for the quarter in question, a mathematical
error was made on line nine which rendered a final result showing that the
Petitioner owed a smaller amount of tax than was actually due. This was purely error on Petitioner's part,
no intent being present to understate the amount of tax due.
4.
Petitioner now requests waiver of the penalty assessed as a result of the late
payment of the actual amount of tax due.
Petitioner has already paid the full amount of tax and interest
assessed.
CONCLUSIONS OF LAW
1.
Utah Code Ann. §§59-1-401 and59-1-402 provide that penalties and interest shall
be imposed for the late payment and filing of taxes.
2.
Utah Code Ann. §59-1-401(8) provides that upon reasonable cause shown the Tax
Commission may waive or reduce penalties and interest imposed under the above
statutes.
3.
Such reasonable cause has not been shown in this case. While there was obviously no intent on
Petitioner's part to understate the amount of tax due, simple human error or
negligence is not sufficient reasonable cause to waive penalty amounts
assessed.
DECISION AND ORDER
Based
upon the foregoing, it is the decision and order of the Utah State Tax
Commission that Petitioner's request for waiver of penalty be denied.
DATED
this 9th 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