92-1382

Sales

Signed 11/5/92

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

In Re: )

:

XXXXX, ) FINDINGS OF FACT,

: CONCLUSIONS OF LAW,

) AND FINAL DECISION

:

) Appeal No. 92-1382

: 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, Petitioner's bookkeeper.

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 sales and use tax.

2. The period in question is the third quarter of XXXXX.

3. Petitioner filed and paid its sales and use taxes for the third quarter of XXXXX one and a half months late. A ten percent penalty was assessed, plus interest.

4. Petitioner was also late filing and paying its withholding tax for the same quarter. The penalty that had been assessed was subsequently waived by the Tax Commission. That matter was not handled by the Appeals Unit.

5. At the formal hearing in this case, Petitioner presented the same information it had provided the Tax Commission when addressing the withholding tax penalty.

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

The XXXXX third quarter sales and use tax return and withholding tax return should have been handled together. In that the Tax Commission has already waived the penalty associated with the withholding tax for reasons Petitioner provided earlier, the Commission finds that sufficient cause exists to waive the penalty assessed on the sales and use tax for the same quarter. Interest is not waived. It is so ordered.

DATED this 5th day of November, 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

NOTICE: You have twenty (20) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of final order to file in Supreme Court a petition for judicial review. Utah Code Ann. ''63-46b-13(1), 63-46b-14(2)(a).