BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: )
:
XXXXX, ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
) AND FINAL
DECISION
:
) Appeal No.
92-1098
: 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 XXXXX, attorney.
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 the prepayment of
sales and use tax.
2. The period in question is XXXXX through
XXXXX.
3. Petitioner filed and paid its prepayment of
sales and use taxes together with its regular second quarter filing. Petitioner was assessed a penalty and
interest as a result of the late filing and payment.
4. Prior to this particular prepayment period,
Petitioner has an unblemished record of timely payments and filings.
5. In late spring XXXXX, Petitioner installed a
new computer system. This system required switching over from one computer
system to another. In the process, a
number of problems occurred, requiring more time and effort than originally anticipated.
6. During this bookkeeping/business record
conversion process, Petitioner overlooked the prepayment date.
7. Petitioner caught the error and filed and
paid the prepayment on XXXXX. The Tax
Commission did not seek out Petitioner for payment.
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
When
the Tax Commission first reviewed Petitioner's request for a waiver in this
matter, the Commission did not have the information that Petitioner later
provided at the formal hearing.
Now
in receipt of all information, the Tax Commission finds that sufficient cause exists
to waive the penalty assessed in this case.
Interest is not waived. It is so
ordered.
DATED
this 31st day of August, 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