BEFORE THE UTAH STATE TAX
COMMISSION
________________________________
XXXXX,
Petitioner : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
v. : AND FINAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 90-1382
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 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 prepayment sales tax.
2.
The period in question is XXXXX and XXXXX XXXXX.
3.
The period in question was the third time the Petitioner had been liable for a
prepayment of sales tax. The first time
a prepayment was due was in XXXXX, the second time a prepayment was due was in
XXXXX.
4.
For each of the two prior times a prepayment was due, the Petitioner was
notified in advance by the Tax Commission and provided with the necessary
forms.
5.
For the period in question, no notice nor forms were sent by the Commission to
the Petitioner. The Petitioner relied
upon such forms and notice to alert it that a prepayment was due.
6.
The prepayment of sales tax for the period in question was made 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
In
the present case, although the Petitioner had been provided with the forms by
the Commission on previous occasions, the non-receipt of those forms does not
excuse the Petitioner's responsibility for ensuring the timely filing and
payment of the prepayment sales tax.
By
the fact that the Petitioner had twice previously been aware of the prepayment
requirements, the Petitioner should have been aware of the requirements for
filing a prepayment of sales tax and should have taken steps to ensure that the
prepayment provisions were complied with.
Based
upon the foregoing, the Commission finds sufficient cause has not been shown
which would justify a waiver of the penalty associated with the XXXXX sales tax
prepayment. It is so ordered.
DATED
this 19 day of October, 1990.
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