BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
:
Petitioner : FINDINGS OF FACT
: CONCLUSIONS
OF LAW
v. : AND FINAL DECISION
:
: Appeal No.
89-2700
COLLECTION
DIVISION OF THE :
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 Tax Commission. Present and representing the Petitioner were
XXXXX, attorney for the Petitioner, and XXXXX, tax manager for the Petitioner.
Based
upon the evidence and testimony presented at the hearing, the Tax Commission
hereby makes its:
FINDINGS OF FACT
l.
The tax in question is sales tax.
2.
The period in question is the fourth quarter XXXXX.
3.
On XXXXX, the Petitioner hired an individual whose sole responsibility was the
filing and payment of the sales tax returns for the Petitioner in approximately
48 taxing jurisdictions.
4.
On XXXXX, the above mentioned individual, without prior notice or warning,
resigned from his position effective immediately. As of that date, the individual had not prepared any of the tax
returns that he had responsibility for and had taken the return forms with him
when he left.
5.
The tax manager for the Petitioner then attempted to prepare the returns for
the 48 taxing jurisdictions. Those
returns were prepared in order of the dates which they were due. The majority of those returns were due on
the XXXXX and XXXXX days of the month.
6.
Because of the Petitioner's circumstances, the Utah sales tax return was not
filed and paid until XXXXX, approximately 22 days late.
7.
As a result of the failure to timely file and pay the sales tax due for the
fourth quarter XXXXX, a penalty in the amount of $$$$$ was assessed.
8.
The Petitioner has a good record of filing its returns in a timely manner and
has not been late on any previous occasions.
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(8).)
DECISION AND ORDER
Based
upon the foregoing, the Tax Commission finds that sufficient cause has been
shown which would justify a waiver of the penalty assessed for the fourth
quarter XXXXX sales tax. It is so
ordered.
DATED
this 3rd 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