90-0841 - Sales

 

BEFORE THE UTAH STATE TAX COMMISSION

_________________________

XXXXX

Petitioner, : FINDINGS OF FACT,

: CONCLUSIONS OF LAW,

v. : AND FINAL DECISION

COLLECTION DIVISION OF THE : Appeal No. 90-0841

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. Paul F. Iwasaki, Presiding Officer, heard the matter for and on behalf of the Commission. Present and representing the Petitioner was XXXXX.

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 tax.

2. The period in question is the XXXXX.

3. The Petitioner timely filed the sales tax return for the period in question, however, payment for that return was not included.

4. The Petitioner was unable to pay the sales tax for the period in question due to lack of funds. The lack of funds was a result of the Petitioner having been a victim of embezzlement by one of its employees. Approximately $$$$$ was stolen by that employee.

5. The Petitioner paid the sales tax due by way of three installment payments, the last of which was made on XXXXX.

6. As a result of the late payment, a penalty in the amount of $$$$$ was assessed, as well as interest. The penalty was subsequently waived by 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 cause has been shown which would justify a waiver of the interest associated with the XXXXX sales tax. It is so ordered.

DATED this 6 day of September, 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