BEFORE THE UTAH STATE TAX
COMMISSION
_______________________________
XXXXX
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
v. : AND FINAL DECISION
: Appeal No.
90-0969
COLLECTION
DIVISION OF THE :
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 in 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 motor fuel tax.
2.
The periods in question are XXXXX.
3.
The Petitioner filed and paid its XXXXX gasoline tax return in a timely
manner. At that time the Petitioner had
a tax liability in the amount of $$$$$.
4.
The Petitioner paid the October gasoline tax liability by issuing three checks:
two for $$$$$ each and a third for $$$$$.
5.
Of the three checks issued for the XXXXX liability, one of the $$$$$ checks was
returned to the Commission due to insufficient funds in the Petitioner's
account.
6.
The Petitioner cleared up the XXXXX check that had been returned, but in doing
so, depleted his account to the extent that when the XXXXX gasoline tax return
was due, another $$$$$ check issued by the Petitioner was returned to the
Commission due to insufficient funds.
The same thing happened for the XXXXX return.
7.
The basis for the insufficient funds was that five major accounts of the
Petitioner's, whose checks had been issued to the Petitioner, did not clear,
thus leaving an insufficient amount in the Petitioner's account to cover the
checks made to the Tax Commission.
Those five accounts were worth $$$$$. Had those accounts been current,
the Petitioner would have had enough money to cover the checks to the
Commission.
8.
A penalty in the amount of $$$$$ per return period was assessed for the
untimely payment of the returns in question.
CONCLUSIONS OF LAW
The
Tax Commission is granted the authority to waive, reduce, or compromise
penalties and interest upon a showing of reasonable cause. (Utah Code Ann. §59-1-401(A).)
DECISION AND ORDER
Based
upon the foregoing, the Tax Commission finds sufficient cause exists to reduce
the penalty associated with the XXXXX motor fuel tax returns to an amount of
$$$$$. The Commission, however, also
finds that sufficient cause does not exist to waive the interest associated
with those periods. 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