BEFORE THE UTAH STATE TAX
COMMISSION
________________________________
XXXXX, )
Petitioner, :
v. ) ORDER
:
) Appeal No.
90-0036
COLLECTION
DIVISION OF THE :
UTAH STATE TAX
COMMISSION, )
: Account
No. XXXXX
Respondent. )
________________________________________
STATEMENT OF CASE
This
matter comes before the Utah State Tax Commission upon a Petition for
Reconsideration, dated XXXXX, filed by the Petitioner as a result of the final
decision of the Commission, dated XXXXX, denying Petitioner's request for a
waiver of penalty.
FINDINGS
1.
Utah Administrative Rule R861-1A-5(P) provides that the Tax Commission may
exercise its discretion in granting or denying a Petition for Reconsideration.
2.
Upon reconsideration, the Commission finds that several facts have come to
light which were not before the Commission when the final decision was made:
a.
As to the fourth quarter of XXXXX, it appears that the Petitioner requested and
received from the Tax Commission an agreement to pay off the obligation within
a ninety-day period. Petitioner complied
with this agreement. When the Tax Commission utilizes such a procedure, then
further penalty is usually waived.
b.
Regarding the second quarter of XXXXX, Petitioner sold the business on
XXXXX. However, because of the
nonperformance of the purchaser, Petitioner repossessed the business on
XXXXX. This means that the Petitioner
was not the person who operated the business at the time the sales tax
liability for the second quarter XXXXX was incurred. Therefore, the purchaser is responsible for the penalty for not
filing and paying the sales tax in a timely manner.
3.
Petitioner requests a hearing before the Commission in this matter. However,
based upon the foregoing, a hearing is not necessary. The Commission finds that the Petition for Reconsideration should
be granted and the original decision and order should be amended according to
the terms of this order.
DECISION AND ORDER
Based
upon the foregoing, it is the decision and order of the Utah State Tax
Commission that this Petition for Reconsideration is granted and the penalty
assessments for the fourth quarter XXXXX and the second quarter XXXXX are
waived along with any interest amounts accrued on the penalty amounts.
DATED
this 27 day of July, 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