92‑1738
Sales
Signed 2/18/93
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.
ABSENT
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 Section 63-46b-13(1), 63‑46b‑14(2)(a).
.