BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
XXXXX,
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
v. : AND FINAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 90-1570
UTAH STATE TAX COMMISSION, :
: Account
No.
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing on
XXXXX. Paul F. Iwasaki, 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 periods in question are the third and
fourth quarters of XXXXX, all four quarters of XXXXX, and the first quarter of
XXXXX.
3. The Petitioner purchased the business in
XXXXX. At that time he hired an
accountant who was responsible for the filing and payment of all applicable and
necessary taxes.
4. During the course of the years, the
Petitioner would specifically ask the accountant if the necessary taxes were
being paid and received assurances from him that they were.
5. In early XXXXX the Petitioner's
representative received notice from the Tax Commission that sales tax for the above
mentioned periods had not been received.
6. The Petitioner's representative confronted
the accountant who responded that he assumed that the representative knew that
the accountant had failed to file the returns on time. At that time the accountant was fired from
his job.
7. The Petitioner hired a new accountant who
set up a payment schedule with the Commission.
That repayment schedule has been adhered to the Petitioner's
representative testified that, to his recollection, a total sales tax deficiency
in the amount of $$$$$ to $$$$$ was assessed as a result of the failure to pay
the returns in question.
8. A penalty in the amount of $$$$$ was
assessed.
CONCLUSIONS OF LAW
The
Tax Commission is granted the authority to waive, reduce, or compromise
penalties and interest upon a showing of reasonable cause. (Utah Code Ann. §59-1-401(8).)
DECISION AND ORDER
Based
upon the foregoing, the Tax Commission finds that sufficient cause has been
shown which would justify a waiver of the penalty associated with the third and
fourth quarters XXXXX, all four quarters of XXXXX, and the first quarter XXXXX,
to an amount of $$$$$. It is so
ordered.
DATED
this 27 day of November, 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