BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX, )
:
Petitioner, ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW
v. ) AND FINAL DECISION
:
) Appeal No.
90-0015
COLLECTION
DIVISION OF THE :
UTAH STATE TAX
COMMISSION, )
: Account
No. XXXXX
Respondent. )
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Petitioner's
request to waive the interest associated with the late payment of the XXXXX and
XXXXX sales tax prepayment.
Although
originally scheduled for a formal hearing, the Petitioner requested that the
Commission decide the matter based upon the information contained in the file.
Based
upon a review of the file, the Tax Commission hereby makes its:
FINDINGS OF FACT
1.
The tax in question is prepayment sales tax for XXXXX and XXXXX.
2.
For the periods in question, the Petitioner was required to make a prepayment
of sales tax.
3.
The Petitioner, however, was not aware of such a requirement nor did they
receive any forms or information from the Commission which would put them on
notice as to their responsibility.
4.
As a result of the late filing and payment of the prepayment sales tax, a
penalty of XXXXX was imposed for the years in question as well as interest
applied at the statutorily required rate.
5.
The penalty portion of the assessment was waived by prior Commission action.
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 evidence has not
been shown which would justify a waiver of the interest assessed for the late
payments of the prepayment sales tax for XXXXX and XXXXX. Therefore, the Petitioner's request is denied. It is so ordered.
DATED
this 8th day of August, 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