89-1952 - Sales

 

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