91-1750

Sales

Signed 4/15/92

BEFORE THE UTAH STATE TAX COMMISSION

______________________________

In Re: ) FINDINGS OF FACT,

: CONCLUSIONS OF LAW,

XXXXX ) AND FINAL DECISION

:

) Appeal No. 91‑1750

: Account No. XXXXX

__________________________

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 on behalf of the Commission. Owner XXXXX represented Petitioner by telephone.

Based upon the evidence and testimony presented at the hearing, the Tax Commission hereby makes its:

FINDINGS OF FACT

1. The taxes in question are sales and use tax and resort tax.

2. The period in question is the fourth quarter of XXXXX.

3. Petitioner filed and paid its sales and use tax and resort tax for the fourth quarter of XXXXX on XXXXX.

4. Two penalties in the amount of $$$$$ each were assessed, plus interest.

5. XXXXX, now the owner of the restaurant, used to own 30% of the business in XXXXX. The co‑owner owned 70% and lived in XXXXX.

6. The XXXXX co‑owner had all of the business mail forwarded to his out of state address. He handled the tax matters.

7. In XXXXX, XXXXX bought out the co‑owner and later learned that the fourth quarter XXXXX filings and tax payments had not been paid.

8. Petitioner had been late once in XXXXX and again in 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

The co‑owner's failure to file the returns and to pay the taxes in question is no fault of the Tax Commission. Forms were sent to the correct address at the time. The lateness stems from some sort of miscommunication between the co‑owners or some other unstated reason.

Based upon the foregoing, the Tax Commission finds that sufficient cause has not been shown which would justify a waiver of the penalty associated with the fourth quarter of XXXXX. Interest is not waived. It is so ordered.

DATED this 15 day of April, 1992.

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

NOTICE: You have twenty (20) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of final order to file in Supreme Court a petition for judicial review. Utah Code Ann. ''63‑46b‑13(1), 63‑46b‑14(2)(a).

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