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