BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
In Re: )
:
XXXXX, ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
) AND FINAL
DECISION
:
) Appeal No.
92-0869
: Account
No. XXXXX
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing on
XXXXX. XXXXX, Presiding Officer, heard
the matter for and on behalf of the Commission. Representing the Petitioner by telephone was XXXXX, tax
supervisor for Petitioner.
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 prepayment of sales
and use tax.
2. The period in question is XXXXX through
XXXXX.
3. Petitioner filed and paid its prepayment
amount with its regular second quarter sales and use tax payment on XXXXX.
4. In early summer XXXXX, Petitioner moved its
entire company headquarters from XXXXX to XXXXX. In the relocation, many employees did not follow the company,
requiring new hires in XXXXX.
5. Either Petitioner lost its prepayment return
form reminding it of the filing and payment requirement or never received it in
the move.
6. In any case, Petitioner did make payment
with the second quarter filing.
7. Penalties and interest were assessed because
of the missed deadline.
8. Petitioner has since set up a tax department
to assure itself of timeliness in payments and returns.
9. Petitioner was late one other time in filing
and paying its prepayment amount 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
Based
upon the foregoing, the Tax Commission finds that sufficient cause has not been
shown which would justify a waiver of the penalty or interest in question in
that Petitioner has previously missed a prepayment. This is not a case where Petitioner had no prior knowledge of the
filing requirement. It is so ordered.
DATED
this 31st day of August, 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