BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
XXXXX ) AND FINAL DECISION
: Appeal No.
91-1208
: Account
No. XXXXX
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal telephone 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 on the telephone 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 is a multi-state corporation
with its primary offices in XXXXX.
4. The Petitioner timely filed the fourth
quarter XXXXX sales tax return, but did not include payment with the return.
5. The Petitioner represented that the failure to
make payment was merely an oversight because the responsible employees are used
to dealing with the Internal Revenue Service where the payments have all been
prepaid, and it was assumed that the payment had previously been made for the
sales tax.
6. The third and fourth quarter XXXXX and first
quarter XXXXX sales tax returns were all filed and paid late. Petitioner represents that those periods
were paid late because XXXXX failed to advise them as to what was necessary to
properly file and pay taxes for those periods, and those periods should be
considered separately.
7. The payment on the return for which the
penalty has been imposed was received XXXXX days late.
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
Where
the payment was received approximately XXXXX months late, and the Petitioner
has other periods that were also filed and paid late, the Commission determines
that the penalty for late payment should not be waived.
Based
upon the foregoing, the Tax Commission finds that sufficient cause has not been
shown which would justify a waiver of the penalty or interest associated with
the sales tax return for the fourth quarter of XXXXX. It is so ordered.
DATED
this 6 day of December, 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