92-1276 - Special Fuel User

 

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