BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
In Re: ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
XXXXX ) AND FINAL DECISION
:
: Appeal No.
90-1610
: Account
No. XXXXX
_____________________________________
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.
3. The Petitioner began business in XXXXX. At that time, the Petitioner's
representative testified that he was under the impression that they were to
file their sales tax on a yearly basis.
4. Because of his assumption, the Petitioner's
representative was late in filing the sales tax returns for the above mentioned
periods. The Petitioner's
representative testified that the returns for the third and fourth quarters of
XXXXX were filed on XXXXX, however, records of the Commission indicate that the
returns were not filed until XXXXX.
5. The sales tax due was not remitted with the
returns because the Petitioner did not have sufficient funds to cover those
amounts.
6. The third quarter XXXXX sales tax was paid
on XXXXX. The fourth quarter XXXXX
sales tax was paid on XXXXX.
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 not been
shown which would justify a waiver of the penalty or interest associated with
the third and fourth quarters of XXXXX sales tax. It is so ordered.
DATED
this 15th day of January, 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