BEFORE THE UTAH STATE TAX
COMMISSION
_________________________________
In Re: ) FINDINGS
OF FACT,
: CONCLUSIONS
OF LAW,
XXXXX ) AND FINAL DECISION
:
: Appeal No.
90-1117
: 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 were
XXXXX and 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 contends that the sales tax payment was mailed timely for the period
in question. The check with which
Petitioner made payment is dated XXXXX and is written for the full amount owing
for the period in question. The tax return completed by Petitioner's accountant
also has a date of XXXXX.
4.
Petitioner states that it has been doing business for many years, has never had
a problem with timely filing and payment of its taxes, and cannot understand
why there would be a difficulty with the period in question. Petitioner's
accountant, XXXXX, testified that the payment was timely.
5.
A review of Petitioner's bank statement for the period in question shows that
Petitioner had ample funds in its account to pay the sales tax liability at the
time it was due.
6.
Tax Commission records show that the payment was not received by the Tax
Commission until XXXXX, XXXXX days after the due date.
7.
Based upon the foregoing facts, Petitioner requests waiver of the penalty and
interest associated with the period 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(8).)
DECISION AND ORDER
The
evidence indicates that Petitioner did mail the sales tax payment for the
period in question timely and that the delay in receipt of that payment by the
Tax Commission was not due to the fault of Petitioner.
Based
upon the foregoing, the Tax Commission finds that sufficient cause has been
shown which would justify a waiver of the penalty and interest associated with
the second quarter of XXXXX. It is so
ordered.
DATED
this 12 day of February, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner