90-1099 - Sales and Use

 

BEFORE THE UTAH STATE TAX COMMISSION

________________________________

In Re: ) FINDINGS OF FACT,

: CONCLUSIONS OF LAW,

XXXXX ) AND FINAL DECISION

:

: Appeal No. 90-1099

: Account No. XXXXX

__________________________________

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.

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. Petitioner was required to make a sales tax prepayment for the period in question. Petitioner had also been so required for the previous two years. Petitioner inadvertently missed filing and paying the prepayment timely and filed it approximately two weeks late on XXXXX. Consequently, penalty and interest were assessed to the account. Petitioner has a good past history of timely filing and payment of taxes.

4. Petitioner first received notice of the penalty and interest assessment in early XXXXX. Petitioner then requested a waiver of the penalty and interest assessment. Subsequently, Petitioner received at least three demands for payment of taxes from the Tax Commission, each one showing a different, large amount of taxes, penalty and interest. Upon receipt of each of these, Petitioner contacted Tax Commission offices and was told by XXXXX that the figures on the demands were computer errors and would be cleared up without further difficulty.

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 penalty associated with the second quarter of XXXXX. Interest amounts are to be adjusted to account for the waiver of the penalty. It is so ordered.

DATED this 9 day of January, 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