90-0015 - Sales

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