BEFORE THE UTAH STATE TAX
COMMISSION
_______________________________
In Re: ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
XXXXX ) AND FINAL DECISION
:
: Appeal No.
91-0807
: 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 fourth
quarter XXXXX and first, second and third quarters of XXXXX.
3. The Petitioner opened for business in the
spring of XXXXX. Sometime during the
third quarter of XXXXX the Petitioners moved the business to their home.
4. Due in part to the move, and in part to a
change in the manner in which the account procedures were made, the monies
which had been collected as sales tax during the periods in question been
inadvertently been spent to finance the on going operations of the business.
5. The lack of funds to cover the necessary
sales tax payment was discovered when the fourth quarter XXXXX return was
due. Because insufficient funds existed
to pay the tax, the Petitioners did not file a sales tax return. This problem
continued throughout the first three quarters of XXXXX.
6. The amount in taxes due were: $$$$$, $$$$$,
$$$$$, and $$$$$, for the fourth quarter XXXXX; and the first, second and third
quarters of XXXXX, respectively.
7. As a result of the failure to timely file
and timely pay the taxes due, the Petitioner was assessed penalties in the
amount of $$$$$, $$$$$, $$$$$, and $$$$$, for the periods in question.
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 associated with the above
referenced quarters. It is so ordered.
DATED
this 9th day of October, 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