BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
In Re: ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
XXXXX ) AND FINAL DECISION
:
: Appeal No.
90-1653
: 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 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 tax.
2. The periods in question are the third and
fourth quarters of XXXXX.
3. The Petitioner started business in
XXXXX. At that time, one of the
partners was responsible for filing and paying sales tax returns.
4. In the fall of XXXXX, the partner
responsible for filing and paying sales tax returns left the business and the
responsibilities for those duties fell to another individual.
5. That individual was not aware that sales tax
had to be paid on a quarterly basis.
6. The individual realized at the end of the
year when the fourth quarter taxes were due that the prior quarter's taxes
should also have been filed and paid.
7. Because the ice cream business is very slow
during the winter months, the Petitioner did not have sufficient funds to pay
the sales taxes due for the periods in question.
8. The third quarter XXXXX sales tax return was
filed and paid on XXXXX. The fourth
quarter XXXXX sales tax was filed and paid on XXXXX.
9. Prior returns of the Petitioners were filed
and paid in a timely manner.
10. As a result of the late payment of the $$$$$
in sales tax liability for the third quarter of XXXXX, a penalty in the amount
of $$$$$ was imposed. As a result of
the late filing payment of the $$$$$ in sales tax liability for the fourth
quarter of XXXXX, a penalty in the amount of $$$$$ was imposed.
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 forgoing, the Tax Commission finds that sufficient cause has not been
shown which would justify a waiver of the penalty associated with the third
quarter XXXXX sales tax. The Tax
Commission further finds that sufficient cause has not been shown which would
justify a waiver of the penalty associated with the fourth quarter XXXXX sales
tax. It is so ordered.
DATED
this 16 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