BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________
In Re: ) FINDINGS
OF FACT,
: CONCLUSIONS
OF LAW,
XXXXX ) AND FINAL DECISION
:
: Appeal No.
90-1432
: 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 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 sales and use tax.
2.
The period in question is the second quarter of XXXXX.
3.
Petitioner states that Petitioner's new office manager, XXXXX, began her
employment with Petitioner after the previous office manager left employment
with Petitioner at the end of XXXXX.
The previous office manager did not inform XXXXX of the necessity of
making a prepayment for the period in question.
During
this time Petitioner also installed a new computer system which caused
Petitioner some difficulty in determining the proper tax amount for the period
in question. However, according to
Petitioner's testimony, the reason the prepayment was not made timely was
because of XXXXX's lack of knowledge concerning the necessity for the
prepayment, not the difficulty with the computer.
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
facts show that the late filing and payment of the prepayment was caused by the
negligence of Petitioner. Petitioner
has been required to make this prepayment in prior years and was, therefore,
aware that such a prepayment was required.
Petitioner had the duty to inform its new office manager of that
requirement.
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 20 day of December, 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