BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
: FINDINGS
OF FACT,
v. : CONCLUSIONS OF LAW;
: AND FINAL
DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 89-2609
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. Petitioner
was represented by XXXXX. No one
representing the 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 first quarter of XXXXX.
3.
An audit by the Utah State Tax Commission of Petitioner's sales tax records
began in XXXXX and concluded XXXXX. Early
in the audit, Petitioner became aware of several computational errors on
Petitioner's sales tax return for the period in question and Petitioner
recognized that some changes needed to be made. Thinking that the current ongoing audit may have some effect on
how Petitioner should file the return in question and thinking also that the
audit would be concluded well in time for Petitioner to file that return,
Petitioner set it aside and intended to file it when the audit was completed. Petitioner forgot about that return and did
not file it until XXXXX.
4.
Petitioner now requests waiver of the penalty and interest assessed as a result
of the late payment and filing of the sales taxes for the period in question.
CONCLUSIONS OF LAW
1.
Utah Code Ann. §§59-1-401 and59-1-402 provide that penalty and interest shall
be charged for the late payment and filing of taxes.
2.
Utah Code Ann. §59-1-401(8) provides that the Tax Commission may, upon
reasonable cause shown, waive or reduce penalties and interest assessed under
the above statutes.
3.
Such reasonable cause has not been shown in this case. Mere error or negligence is not sufficient
reasonable cause under the statute for waiver of penalty and interest.
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 and interest be
denied.
DATED
this 17th 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