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