BEFORE THE UTAH STATE TAX COMMISSION
Petitioner : FINDINGS OF FACT,
: CONCLUSIONS OF LAW,
v. : AND FINAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 89-2705
UTAH STATE TAX COMMISSION : Account No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission for a formal hearing on XXXXX. Joseph G. Linford, Presiding Officer, heard the matter for and on behalf of the Commission. No one appeared representing either Petitioner or Respondent although Notice of Hearing dated XXXXX, was mailed to the parties.
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 and use tax.
2. The periods in question are the third and fourth quarters of XXXXX, and the first and second quarters of XXXXX.
3. Petitioner filed his original waiver request on or about XXXXX, requesting a waiver of the penalty in this case.
4. By letter dated XXXXX, Petitioner was notified by the Tax Commission that his waiver request for the third quarter of XXXXX, and the first and second quarters of XXXXX was denied.
5. Petitioner then filed an appeal from that decision dated XXXXX, with the Appeals Section of the Utah State Tax Commission.
6. By letter dated XXXXX, Petitioner was notified that for all four of the periods in question, the penalties were reduced to $$$$$. This waiver was granted on a separate waiver request form than that which was used for the denial of the waiver in XXXXX. There is no indication why there were two waiver request forms filed, nor why the Commission acted differently on one than on the other.
7. Petitioner has since paid all of the tax, penalty, and interest in question.
8. Because of the Commission action in reducing the penalty to $$$$$, and the payment by Petitioner of the balance due after that waiver was granted, and also the nonappearance of Petitioner at the formal hearing, the Tax Commission finds that this case has already been resolved and that no further waiver or reduction is warranted or necessary.
CONCLUSIONS OF LAW
1. Utah Code Ann. §§59-1-401 and59-1-402 provide that penalty and interest shall be assessed for the late payment and filing of taxes.
2. The Tax Commission is granted the authority to waive, reduce, or compromise penalties and interest upon a showing of reasonable cause. (Utah Code Ann. §59-1-401(8).)
3. Such reasonable cause has not been shown for further waiver of the penalty in this case as indicated above.
DECISION AND ORDER
Based upon the foregoing, it is the decision and order of the Utah State Tax Commission that there be no further waiver of penalty beyond the reduction to $$$$$ already granted. It is so ordered.
DATED this 20th day of August, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis