BEFORE THE UTAH STATE TAX
COMMISSION
______________________________
In Re: ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
XXXXX ) AND FINAL DECISION
:
: Appeal No.
91-1329
: 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, Attorney at Law.
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 the fourth quarter of XXXXX.
3.
The Petitioner's bookkeeper who is responsible for filing and paying all sales
tax returns, filed and paid the return in question on XXXXX.
4.
The return was mailed on XXXXX, postage prepaid.
5.
On XXXXX, the Petitioner received a phone call from a representative of the Tax
Commission. Petitioner at that time learned that the fourth quarter sales tax
return for XXXXX had not been received.
6.
The Petitioner immediately stopped payment on the outstanding check and issued
another check.
7.
As a result of the delay, a penalty in the amount of $$$$$ was imposed which
represented a 10% penally.
8.
Sufficient funds existed in the Petitioners bank account to cover the initial
check issued as payment for the fourth quarter XXXXX sales tax.
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 been
shown which would justify a waiver of the penalties associated with the fourth
quarter XXXXX sales tax. Interest is to be adjusted accordingly. It is so
ordered.
DATED
this 6th day of February, 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