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
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner