BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: )
XXXXX, ) ORDER
: Appeal
Nos. 91-0970 & 91-0971
: Account
Nos. XXXXX
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission upon a Petition for
Reconsideration, dated XXXXX, filed by the Petitioner as a result of the
Commission's final decision dated XXXXX.
FINDINGS
1. Utah Administrative Rule R861-1A-5(P)
provides that a Petition for Reconsideration "will allege as grounds for
reconsideration either a mistake in law or fact, or the discovery of new
evidence." Under this rule, the
Tax Commission may exercise its discretion in granting or denying a Petition
for Reconsideration.
2. The Commission has reviewed Petitioner's
request for reconsideration, its previous decision, and the record of the
hearing in this matter. Petitioner's
request for reconsideration raises four separate points, which are set forth
and addressed below.
First,
Petitioner argues that his decision to keep the troubled XXXXX open was due in
part to his belief that the Commission and its staff would cooperate with
him. However, that belief on the part
of Petitioner has no bearing on the accrual of the taxes, penalty and interest
in question, since the taxes in question were already delinquent.
Second,
Petitioner contends the XXXXX did not exist during the period of XXXXX through
XXXXX. However, a review of Commission
records indicates that Petitioner's tax liability for that period was
established by returns filed by the Petitioner. Furthermore, the Petitioner did not challenge the periods of
liability during the hearing in this matter.
Third,
Petitioner contends that his financial difficulties were caused by the slow
payment of funds due from "XXXXX", the organization which operated
the hotel in which the restaurant was located.
However, during the hearing in this matter, Petitioner acknowledged that
although XXXXX was slow in payment, payments were received during the periods
in question, and that he had ultimately received all funds due from XXXXX.
Fourth,
Petitioner points out that he has done everything in his power to satisfy his
tax obligations, and now seeks an abatement of the penalties imposed against
him.
DECISION AND ORDER
While
the Commission acknowledges Petitioner's success in satisfying his tax
liabilities, the Petitioner has failed to demonstrate reasonable cause to waive
penalties and interest in this matter.
Based
upon the foregoing, it is the decision and order of the Utah State Tax
Commission that the Petition for Reconsideration is denied. It is so ordered.
DATED
this 30 day of January, 1992.
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