90-1107 - Sales

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________

In Re: ) FINDINGS OF FACT,

: CONCLUSIONS OF LAW,

XXXXX ) AND FINAL DECISION

:

: Appeal No. 90-1107

: Account No. XXXXX

____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for a formal telephone 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 tax.

2. The period in question is the second quarter of XXXXX.

3. Petitioner states that due to the reorganization of Petitioner's tax department during the period of time in which the period in question falls, and the volume of sales tax returns which Petitioner processes, Petitioner inadvertently misplaced the return to the Tax Commission and sent it one week late. This is a prepayment case in which the prepayment was due by XXXXX. The payment was received by the Tax Commission on XXXXX.

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

DATED this 12 day of April 1991.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

ABSENT

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner