BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
:
Petitioner :
: FINDINGS
OF FACT,
v. : CONCLUSIONS OF LAW
: AND FINAL
DECISION
:
COLLECTION DIVISION
OF THE : Appeal No. 89-2293
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 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.
The Petitioner filed and paid its fourth quarter sales tax for XXXXX on XXXXX.
4.
The delay was due to the Petitioner having hired a new bookkeeper during that
period of time. The new bookkeeper was
unfamiliar with the procedures and filing requirements and failed to make the
payment in a timely manner.
5.
The Petitioner discovered the error on XXXXX, and promptly corrected the error
on its own accord.
6.
The Petitioner was assessed a penalty in the amount of $$$$$ as well as the
appropriate interest for the untimely filing and payment of the sales tax
return in question.
7.
The Petitioner has been in business since XXXXX and has had no other problems
in filing and paying its returns in a timely manner.
CONCLUSIONS OF LAW
The
Tax Commission is granted the authority to waive, reduce, or compromise
penalties and interest upon a showing of reasonable cause. (Utah Code Ann.
§59-1-401(A)).
DECISION AND ORDER
Based
upon the foregoing, the Tax Commission finds sufficient cause exists to reduce
the penalty associated with the fourth quarter of XXXXX sales tax to an amount
of $$$$$. It s so ordered.
DATED
this 9th day of May, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner