BEFORE THE UTAH STATE TAX
COMMISSION
____________________________
In Re: )
FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
XXXXX )
AND FINAL DECISION
:
: Appeal No.
92-1276
: 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, owner.
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 special fuel tax.
2. The period in question is the fourth quarter
of XXXXX.
3. Petitioner existed as a trucking business
for XXXXX, XXXXX. At times, Petitioner subcontracted truckers, especially
during the XXXXX in the XXXXX area.
4. According to Petitioner, some of these
truckers absconded with money owed to Petitioner.
5. Petitioner ended up in bankruptcy in XXXXX,
causing the owners to lose their home and trucks. XXXXX husband suffered a
heart attack.
6. At Petitioner's request at the hearing,
Petitioner's account was recalculated to determine if payments had been
properly credited to its account. Account verification shows that the interest
amount is still outstanding.
7. The Commission waived the failure to pay
penalty prior to the hearing. At issue is the remaining interest amount.
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 remaining interest associated with
the fourth quarter of XXXXX. It is so ordered.
DATED
this 2nd day of October, 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