BEFORE THE UTAH STATE TAX
COMMISSION
____________________________
In Re: ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
: AND FINAL
DECISION
XXXXX : Appeal No. 91-0338
: Account
No. XXXXX
: Tax Type:
Penalty/Int.
_________________________________
STATEMENT OF CASE
This
matter came before the Utah Tax Commission for a formal hearing on XXXXX. Alan Hennebold, Presiding Officer, heard the
matter for and on behalf of the Commission.
The Petitioner participated by telephone on his own behalf.
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 XXXXX through
XXXXX.
3. The Petitioner's sales tax liability for the
period in question was $$$$$. Late
filing and late payment penalties of $$$$$ have been assessed against him, plus
interest. The Petitioner has paid $$$$$
toward his tax liability.
4. At the hearing before the Tax Commission,
the Petitioner acknowledged his failure to file his sales tax returns, or pay
his sales tax liability for the period in question. The Petitioner explained he had been financially unable to pay
the sales tax liability as it accrued.
5. When the Petitioner's failure to comply with
sales tax filing and payment requirements came to the attention of Tax
Commission staff, the Petitioner was advised by a Tax Commission employee that
if he paid the amount of the tax, the penalty and interest would be
waived. The Petitioner withdrew his
savings from an IRA account and borrowed additional funds which were applied to
his liability. He then filed his
request that penalty and interest be waived.
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
In
view of the Petitioner's circumstances, his efforts to satisfy his sales tax
liability, and the representations made by Commission staff, the Commission
finds reasonable cause exists to waive penalty assessed with respect to the
Petitioner's sales tax liability from XXXXX to XXXXX. Interest is not waived.
It is so ordered.
DATED
this 17th day of September, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes*
Commissioner Commissioner