91-1198 - Sales

 

BEFORE THE UTAH STATE TAX COMMISSION

______________________________

In Re: ) FINDINGS OF FACT,

: CONCLUSIONS OF LAW,

XXXXX ) AND FINAL DECISION

: Appeal No. 91-1198

: Account No. XXXXX

_______________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for a formal hearing on XXXXX. G. Blaine Davis, Administrative Law Judge, 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 periods in question are the third and fourth quarters of XXXXX and the first quarter of XXXXX.

3. The Petitioner acknowledges that the returns for the third and fourth quarters of XXXXX and the first quarter of XXXXX were filed late and that the taxes were paid late.

4. The Petitioner represents that the operating officer of the Petitioner, XXXXX received a back injury in XXXXX, and was incapacitated from then until XXXXX when he had back surgery to try and correct the problem. He was unable to do more than minimal work during that time period, and there was no one else to operate his business during that time.

5. The time of the injury coincides with the time of the delinquent returns, with the first delinquent return being due shortly after the date of the injury, and the last delinquent return being due shortly after the date of the surgery.

6. All other returns have been timely filed and paid.

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 been shown which would justify a waiver of the penalty, but sufficient cause has not been shown to justify a waiver of the interest associated with the sales tax returns for the third and fourth quarters of XXXXX and the first quarter of XXXXX. It is so ordered.

DATED this 6th day of December, 1991.

BY ORDER OF THE STATE TAX COMMISSION.

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco S. Blaine Willes

Commissioner Commissioner