BEFORE THE UTAH STATE TAX
COMMISSION
______________________________
In Re: )
:
XXXXX ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
: AND FINAL
DECISION
: Appeal No.
91-1299
_________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing on
XXXXX. Lisa L. Olpin, Presiding Officer,
heard the matter for and on behalf of the Commission. This hearing was held by telephone. XXXXX, pharmacy technician and financial clerk, represented
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 and use tax.
2. The period in question is the first quarter
of XXXXX, i.e., XXXXX.
3. On XXXXX, Petitioner did timely file its
sales and use tax return; however, in so doing, it failed to include payment in
the amount of $$$$$ in the envelope. A
ten percent penalty in the amount of $$$$$ plus interest was assessed for the
nonpayment. Later, on XXXXX, Petitioner
remitted the tax amount due for this previous quarter.
4. Petitioner explained that its accountant,
XXXXX, of XXXXX did notify and provide Petitioner with the necessary paperwork
for filing its return and paying the tax owed in a timely manner. XXXXX, Petitioner's employee, however, failed
to include a check with the return.
5. Petitioner claims it did make payment as
soon as it was apprised of the oversight.
6. Since XXXXX, Petitioner has only been late
on one other occasion (XXXXX).
CONCLUSIONS OF LAW
The
Tax Commission is granted the authority to waive, reduce, or compromise
penalties and interest upon a showing of reasonable cause. (Utah Code Ann. §59-1-401(8).)
DECISION AND ORDER
Based
upon the foregoing, the Tax Commission finds that sufficient cause has not been
shown which would justify a further reduction of the $$$$$ penalty associated
with the first quarter 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