BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
XXXXX ) AND FINAL DECISION
:
: Appeal No.
92-1086
: Account
No. XXXXX
_____________________________________
STATEMENT OF CASE
Petitioner
waived the right to a formal hearing in this matter. This decision is based on the entire contents of the file as
presently constituted as of XXXXX.
Based
upon the contents of the file, the Tax Commission hereby makes its:
FINDINGS OF FACT
1. The tax in question is sales and use tax.
2. The audit period in question is XXXXX
through XXXXX.
3. Petitioner sells construction hardware,
i.e., staples, nails, construction connectors, etc.
4. In XXXXX, Petitioner, located in XXXXX,
began doing business. About this time, Petitioner also sold items out of state,
in Utah.
5. Petitioner collected Utah sales tax during
the period in question, but never remitted the tax.
6. According to the owner of the business, XXXXX,
Petitioner's accountant appeared to be handling the payroll and taxes without
any problems.
7. At all times, Petitioner properly remitted
its XXXXX sales tax. XXXXX had no idea
that the accountant had not been remitting Utah sales tax.
8. As a result of the audit, Petitioner was
assessed over $$$$$ in sales tax, a 70% penalty and interest.
9. The Tax Commission later reduced the penalty
to 30% which includes a 10% late filing penalty, a 10% late payment penalty and
a 10% negligence penalty.
10. Petitioner is requesting a waiver of the
remaining penalties.
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 been
shown which would justify a reduction of the penalty to 20% on the sales and
use tax for the period in question.
Interest is not waived. It is so
ordered.
DATED
this 8th day of September, 1992.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner