89-2293 - Sales

 

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