BEFORE THE UTAH STATE TAX COMMISSION
In Re: ) FINDINGS OF FACT,
: CONCLUSIONS OF LAW,
XXXXX, ) AND FINAL DECISION
) Appeal No. 92‑1738
: 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, 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. The period in question is the first quarter of XXXXX.
3. Petitioner timely filed its first quarter XXXXX sales and use tax return with payment.
4. The remittance check, however, bounced on XXXXX.
5. Petitioner thought that the Tax Commission would simply re‑deposit the bounced check.
6. Petitioner states it was not aware that the Commission would not re‑deposit the bounced check until the second quarter of XXXXX when it received a notice from the Tax Commission.
7. Petitioner paid the outstanding amount in full in the latter part of XXXXX.
8. Upon investigation into the matter, Petitioner learned that the first check bounced just hours before Petitioner deposited funds.
9. Petitioner's bank is fifteen miles away, making it difficult to make timely deposits.
10. Petitioner feels that the ten percent negligence penalty is excessive.
11. Petitioner has no other late filings or payments.
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. '53‑1‑401(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 penalty and interest assessments associated with the sales and use tax due on the first quarter of XXXXX.
Petitioner should have assured itself there were enough funds
in the bank when the check was processed. It is so ordered.
DATED this 18th day of February, 1993.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes
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 Section 63-46b-13(1), 63‑46b‑14(2)(a).