BEFORE THE UTAH STATE TAX COMMISSION
In Re: ) FINDINGS OF FACT,
: CONCLUSIONS OF LAW,
XXXXX, ) AND FINAL DECISION
) Appeal No. 92-0130
: Account No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission for a formal hearing on XXXXX. Lisa L. Olpin, Presiding Officer, heard the matter for and on behalf of the Commission. Present and representing the Petitioner was XXXXX, corporate secretary and treasurer.
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 and use tax.
2. The periods in question are the third quarter XXXXX, the fourth quarter XXXXX, the first quarter XXXXX, the fourth quarter XXXXX and the third quarter XXXXX.
3. For the periods in question, the total amounts owing were $$$$$ in taxes, $$$$$ in penalties, and $$$$$ in interest.
At the hearing, Petitioner acknowledged the lateness of the filings and payments and requested a waiver on several grounds:
a. Petitioner has faithfully adhered to a payment schedule and is currently up-to-date in paying its sales and use taxes.
b. Petitioner is a small business, struggling to be successful.
c. Petitioner feels it is "making far more than an average contribution to the system" when it comes to taxes.
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
Sales and use taxes were collected from Petitioner's patrons on behalf of the state. These taxes never belonged to Petitioner and were never available funds for Petitioner's own use. Consequently, the failure to timely forward these taxes to the state carries certain penalty and interest assessments. Petitioner has not shown any meritorious reason why the Tax Commission should waive the assessed amounts.
Based upon the foregoing, the Tax Commission finds that sufficient cause has not been shown which would justify a waiver of the penalty and interest associated with the quarters in question. It is so ordered.
DATED this 23rd day of June, 1993.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes