BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
IN RE: )
XXXXX, ) ORDER
: Appeal No.
91-1342
: Account
No. XXXXX
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission upon a Petition for
Reconsideration, dated XXXXX, filed by the Petitioner as a result of the
Commission's final decision, dated XXXXX.
FINDINGS
1. Utah Administrative Rule R861-1A-5(P)
provides that a Petition for Reconsideration "will allege as grounds for
reconsideration either a mistake in law or fact, or the discovery of new
evidence." Under this rule, the
Tax Commission may exercise its discretion in granting or denying a Petition
for Reconsideration.
2. To clarify the parameters of this appeal,
Petitioner previously appealed penalties and interest assessed on returns filed
between the fourth quarter of XXXXX and the fourth quarter of XXXXX. A final decision was rendered on that first
appeal.
3. In that decision, a portion of the penalties
were waived for a variety of reasons; however, most significant was the fact
that the audit results were confusing.
XXXXX mistakenly understood that a credit was forthcoming and delayed
filing subsequent returns.
4. Petitioner is now contesting the penalty and
interest assessed on an audit that covered XXXXX through XXXXX. While these two appeals encompass identical
quarters, they cover two different assessments, specifically, the first for
late filings and the present for audit deficiencies.
DECISION AND ORDER
The
penalty and interest assessments are not waived in this case as Petitioner did
not adequately maintain proper accounting procedures to assure that sales and
use tax was remitted to the state. No
mistake of law or fact or discovery of new evidence has been shown.
Based
upon the foregoing, it is the decision and order of the Utah State Tax
Commission that the Petition for Reconsideration is denied. It is so ordered.
DATED
this 30 day of June, 1992.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner