BEFORE THE UTAH STATE TAX
COMMISSION
____________________________
In Re: ) FINDINGS
OF FACT,
: CONCLUSIONS
OF LAW,
XXXXX ) AND FINAL DECISION
:
: Appeal No.
90-1406
: 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 and use tax.
2.
The period in question is the second quarter of XXXXX.
3.
When Petitioner's sales tax check was written out to remit to the Tax
Commission Petitioner's sales tax collections for the period in question,
Petitioner made an error in filling out the check amounts. In numerals the check amount is indicated as
"$$$$$," but the check is written out longhand for "$$$$$." The check was cashed by the Tax Commission
for the smaller amount.
4.
By letter dated XXXXX, the Tax Commission reduced the original $$$$$ penalty to
$$$$$. Petitioner now requests a waiver
of the remaining penalty.
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 full waiver of the penalty associated with the
second quarter of XXXXX. It is so
ordered.
DATED
this 12 day of February, 1991.
BY ORDER OF STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner