91-1299 - Sales

 

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