BEFORE THE UTAH STATE TAX
COMMISSION
___________________________
In Re: ) FINDINGS
OF FACT,
: CONCLUSIONS
OF LAW,
XXXXX ) AND FINAL DECISION
:
: Appeal No.
90-1388
: 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, 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 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's representatives
stated that this was the first time it was required to make such a prepayment
and that Petitioner was unfamiliar with the procedures as well as the law which
rendered Petitioner subject to the prepayment requirement.
4.
Petitioner's representatives stated that Petitioner cannot find its tax records
for the second quarter of XXXXX and Petitioner is unsure whether it was
required to make the prepayment for that period. However, Tax Commission records indicate that Petitioner was
required to, and did, submit a prepayment for at least the second quarter of
XXXXX, only a year previous to 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
Tax Commission finds that since Petitioner did make the prepayment for at least
the second quarter of the previous year, the taxpayer should have known that
the prepayment would be required for the year in question and should have
complied with the requirements for making that prepayment.
Based
upon the foregoing, the Tax Commission finds that sufficient cause has not 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 6 day of February, 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