BEFORE THE UTAH STATE TAX
COMMISSION
___________________________
In Re: )
XXXXX ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
: AND FINAL
DECISION
: Appeal No.
91-0917
____________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing on
XXXXX. Alan Hennebold, 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 XXXXX through
XXXXX.
3. The Petitioner has a history of timely
filing and payment of its sales tax liability, including the required
prepayment of second quarter sales tax, which prepayment is due by June 15th
each year.
4. With respect to the period in question,
Petitioner was required to prepay its sales tax liability for XXXXX and XXXXX,
by XXXXX. Due to an error on the part
of its office staff, the prepayment was not made. Instead, the prepayment sales
tax liability was included and paid with the Petitioner's regular second
quarter filing. As a result of its
failure to file and pay the sales tax prepayment, penalty of $$$$$ was assessed
against the Petitioner, together with associated interest.
5. The Petitioner has recently been audited by
the Commission's auditing division and has been found in compliance with the
sales and use tax laws. No deficiency
was assessed against Petitioner as a result of the audit.
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
record establishes that the Petitioner has previously complied with Utah sales
and tax laws, including the annual prepayment due in XXXXX each year. The record also establishes that in addition
to timely filing and payment of tax, the Petitioner has accurately reported its
tax liability, as evidenced by the results of the recent audit. With respect to the period in question, the
Petitioner's failure to file and pay its sales tax prepayment was due to an
inadvertent error.
Based
upon the foregoing, the Tax Commission finds that sufficient cause has been
shown which would justify a waiver of the penalty associated with the
Petitioner's sales tax liability for the second quarter XXXXX. Interest is not waived, but will be
recomputed in accordance with this decision.
It is so ordered.
DATED
this 17th day of October, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner