BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________
In Re: ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
XXXXX ) AND FINAL DECISION
: Appeal No.
91-0069
: 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 tax.
2. The period in question is the fourth quarter
of XXXXX.
3. Petitioner's representative testified at the
hearing that Petitioner's accountant mailed the tax return and payment in a
timely manner. The envelope in which the payment and return were mailed shows
that Petitioner metered the envelope on XXXXX.
The post office's postmark is dated XXXXX. The postal service indicates that the return and payment could
have either been lost temporarily by the post office or the post office
corrected the date that had been metered erroneously by the Petitioner.
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
penalty in this case should be waived since the metered date and Petitioner's
testimony both indicate that the return and payment were mailed in a timely
manner. The fact that the return was
late was due to circumstances beyond the control of Petitioner. Interest, however, should not be waived
since the state was deprived of the tax funds in question for a period of time,
through no fault of its own, and should be compensated for that loss of use.
Based
upon the foregoing, the Tax Commission finds that sufficient cause has been
shown would justify a waiver of the penalty associated with the fourth quarter
of XXXXX. Interest is not waived, but
shall be reduced to account for the waiver of the penalty. It is so ordered.
DATED
this 12th day of April, 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