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