BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
v. : AND FINAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 90-0083
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. Joseph G. Linford, Presiding
Officer, heard the matter for and on behalf of the Commission. Present and representing the Petitioner was
XXXXX. No one appeared representing the
Respondent.
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 period in question is the first quarter of XXXXX.
3.
The penalty and interest assessed on this account was the result of a mistake
on the part of Petitioner's bank.
Petitioner had sufficient funds in the bank account at the time the
check was presented for payment of his sales tax for the period in question,
but the bank, due to a "communications problem," returned the check
for insufficient funds.
Based
upon these facts, Petitioner requests a waiver of the interest in this
case. The waiver of the penalty was
previously granted by a letter from the Tax Commission dated XXXXX.
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 waiver of the interest assessed in
this case. The penalty has already been
waived. The interest should not be waived since the state was deprived of the
use of the tax funds in question between the time they should have been paid
and the time they were paid, and the State should be compensated for that loss
of use.
DECISION AND ORDER
Based
upon the foregoing, the Tax Commission finds that sufficient cause has not been
shown which would justify a waiver of the interest associated with the first
quarter of XXXXX. It is so ordered.
DATED
this 8 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