BEFORE THE UTAH STATE TAX
COMMISSION
_______________________________
XXXXX :
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
v. : AND FINAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 91-1433
UTAH STATE TAX COMMISSION, :
Respondent. :
______________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing by
telephone on XXXXX. Lisa L. Olpin,
Presiding Officer, heard the matter for and in behalf of the Commission. Present and representing the Petitioner by
telephone were attorney XXXXX and XXXXX.
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 third quarter of
XXXXX.
3. Petitioner paid its third quarter XXXXX
sales tax nearly XXXXX late. A 10% late
penalty plus interest was assessed.
4. The Commission later waived the penalty.
5. In late XXXXX or early XXXXX, XXXXX gave her
husband money to start a business that eventually was named XXXXX.
6. XXXXX later divorced her husband when she
learned that he had misused the money she had given him.
7. In early XXXXX, XXXXX took the business from
her husband and discovered many unpaid debts, upwards of $$$$$ worth.
8. She renamed the business XXXXX and
incorporated in XXXXX.
9. XXXXX was able to financially secure her
business in the fourth quarter of XXXXX and first quarter of XXXXX. She was just getting the business on its
feet in the third quarter of XXXXX and could not pay the respective taxes at
that time.
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 waiver of the interest associated with the third
quarter of XXXXX. The penalty remains
waived; however, the interest is still in effect. It is so ordered.
DATED
this 13th day of February, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner