90-1406 - Sales and Use

 

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