BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
XXXXX, ) AND FINAL DECISION
:
) Appeal No.
92-1390
: Account
No. XXXXX
________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing by
telephone on XXXXX. Lisa L. Olpin, Presiding
Officer, heard the matter for and on behalf of the Commission. Representing 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 sales and use tax.
2. Nine quarters are in question spread between
XXXXX and XXXXX.
3. Throughout the period in question,
Petitioner periodically filed and paid sales and use taxes late. On three of the earliest quarters, Petitioner
filed timely, but paid late.
4. Petitioner was assessed $$$$$ for each late
filing and another $$$$$ for each late payment, plus interest.
5. Petitioner first bought the store in early
XXXXX as a multi-level investment opportunity.
6. The store, located on a dead end street,
never was a success.
7. The owner, XXXXX, worked as a salesman on
the side to help the business along.
8. The store began to cost more and more money
to keep afloat.
9. Finally, XXXXX left the business. He borrowed money to pay the taxes.
10. At 65 years of age, XXXXX is unable to find
work. His wife works extensive hours to
ameliorate the situation.
11. The store was not the first business
enterprise XXXXX has been involved with; he was knowledgeable of state sales
and use tax obligations.
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
Petitioner
elected to use the sales and use tax it collected on behalf of the state to
help keep the business going.
Unfortunately for Petitioner, these funds were never available to it as
a money source. Detrimental to
Petitioner's case is the fact that the owner knew better.
Based
upon the foregoing, the Tax Commission finds that sufficient cause has not been
shown which would justify a waiver of the penalties and interest associated
with the nine quarters in question. 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