BEFORE THE UTAH STATE TAX
COMMISSION
________________________________
In Re: ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
XXXXX ) AND FINAL DECISION
:
: Appeal No.
91-1224
: 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, the owner of XXXXX the petitioner.
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 fourth quarter
XXXXX.
3. The Petitioner timely filed the fourth
quarter XXXXX sales tax return.
4. Petitioner enclosed with the return a check
made out for the amount of the tax in the amount of $$$$$.
5. The check was returned from the bank for
insufficient funds.
6. The Petitioner was contacted by the Tax
Commission and immediately brought in a cashier's check on XXXXX, for the full
balance of the tax.
7. At the hearing, Petitioner presented copies
of the bank statements for XXXXX and XXXXX.
8. On the date the check was written, in the
amount of $$$$$, the balance in the bank account was $$$$$.
9. On the date the check was returned by
Petitioner's Bank, XXXXX, the balance in the bank as shown by the bank
statement was $$$$$, or about $$$$$ dollars short of the amount of the tax.
10. Three days thereafter, on XXXXX, sufficient
funds were deposited to bring the balance to $$$$$, more than $$$$$ dollars
over the amount which would have been required to clear the check.
11. Petitioner further represents that the XXXXX
in late XXXXX and early XXXXX caused his business to substantially reduce,
causing him to incur substantial losses for the time period.
12. He further represents that if he had been
making money during the time period he would not object to paying the penalty,
but he feels his business cannot withstand the requirement to pay the penalty
in the amount of $$$$$.
13. Petitioner represents the bank did not send
to him a separate notice that the check had been returned, and that the only
notice sent was enclosed in his bank statement at the end of XXXXX.
14. He further represented that he did not see
that notice of the returned check, because other persons do the accounting and
the bank statement was sent directly to the accountant.
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
From
the day the check was written until XXXXX days later, the Petitioner never had
sufficient funds in the bank for the check to clear.
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 6th 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