90‑0097

Sales

Signed 8/8/90

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

Petitioner, ) FINDINGS OF FACT,

) CONCLUSIONS OF LAW,

v. ) AND FINAL DECISION

)

COLLECTION DIVISION OF THE ) Appeal No. 90‑0097

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 second quarter of XXXXX.

3. The Petitioner was required for the period in question to file a prepayment of its sales tax as it had in previous years. However, Petitioner hired a new controller in XXXXX, and this controller was not aware of this requirement. Petitioner also alleges that it never received the prepayment return from the Tax Commission for the period in question. Petitioner changed their sales tax number in XXXXX, and Petitioner indicates that this may be one reason why no return was mailed to Petitioner. Upon these facts, Petitioner requests a waiver of the penalty in this case.

CONCLUSIONS OF LAW

1. Utah Code Ann. ''59‑1‑401 and 59‑1‑402 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 penalty. Petitioner, as an organization, was aware of the prepayment requirement inasmuch as Petitioner had complied with this requirement in past years. Reasonable and prudent practice on the part of the Petitioner would have led Petitioner to inform its new controller and make the prepayment for the period in question just as it had in the preceding years.

DECISION AND ORDER

Based upon the foregoing, it is the decision and order of the Utah State Tax Commission that Petitioner's request for waiver of the penalty is denied. 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

NOTICE: You have ten (10) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of final order to file in Supreme Court a petition for judicial review. Utah Code Ann. ''63‑46b‑13(1), 63‑46b‑14(2)(a).

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