BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
XXXXX ) AND FINAL DECISION
:
: Appeal No.
90-1517
: Account
No. XXXXX
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal telephone 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 tax.
2. The period in question is the second quarter
of XXXXX.
3. Petitioner's employee normally in charge of
making the sales tax payments, including the prepayment for the second quarter
of each year, left Petitioner's employ in approximately XXXXX. The new, replacement employee was not trained
or informed about the necessity of making a sales tax prepayment for the period
in question.
4. Petitioner states that the prepayment return
was timely filed, but that no check in the amount of the prepayment was sent
with the return.
5. Petitioner cites a good past and subsequent
record in the timely payment and filing of sales taxes. A penalty was assessed upon Petitioner for
the second quarter of XXXXX which was reduced to $$$$$.
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
Petitioner
is responsible for the actions of its employees and for the proper training of
its employees in the appropriate procedures for the timely filing and payment
of the prepayment. Petitioner was aware
of the prepayment requirement since Petitioner had been required to make the
prepayment in previous years, and Petitioner was negligent in not ensuring that
the prepayment was made for the year in question in a timely manner.
Based
upon the foregoing, the Tax Commission finds that sufficient cause has not been
shown which would justify a waiver of the penalty associated with the second
quarter of XXXXX. It is so ordered.
DATED
this 14 day 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