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
Joe B. Pacheco S. Blaine Willes