BEFORE THE UTAH STATE TAX
COMMISSION
__________________________
In Re: ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
XXXXX ) AND FINAL DECISION
:
: Appeal No.
91-1253
: Account
No. XXXXX
___________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing on
XXXXX. Paul F. Iwasaki, 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 first,
second, third and fourth quarters of XXXXX.
3. The Petitioner's sales tax return for the
first quarter of XXXXX was not filed until XXXXX. As a result, a penalty in the amount of $$$$$ was assessed.
4. For the second and third quarters of XXXXX,
the returns were filed timely, however, were paid late. As a result, penalties in the amount of
$$$$$ and $$$$$ respectively were assessed.
5. For the fourth quarter of XXXXX the sales
tax return was not filed nor paid until XXXXX.
As a result, a penalty in the amount of $$$$$ was assessed.
6. The payment and filing of the sales tax
returns were the responsibility of the secretary of the company, who was also
an officer of the corporation. That
person simply failed to perform her responsibilities.
7. The Petitioner's representative requested a
waiver of the penalties and interest associated with the above referenced time
periods claiming that holding the company responsible for the malfeasance of
one of its officers would be unfair.
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
In
the present case, the Tax Commission finds that it is not inappropriate to
assess penalties or interest in the present case when an officer of the
corporation fails to perform his or her duties.
Based
upon the foregoing, the Tax Commission finds that sufficient cause has not been
shown which would justify a waiver of the penalties associated with the sales
tax for the first, second, third and fourth quarters of XXXXX. It is so ordered.
DATED
this 19th 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