93-0595
Sales
Signed 10/15/93
BEFORE
THE UTAH STATE TAX COMMISSION
____________________________________
In Re: )
:
XXXXX, ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
) AND
FINAL DECISION
:
) Appeal
No. 93-0595
: Account
No. XXXXX
)
_____________________________________
STATEMENT
OF CASE
This matter came before the Utah State Tax
Commission for a formal hearing on XXXXX.
Paul F. Iwasaki, Presiding Officer, heard the matter for and on behalf
of the Commission. Present and
representing the Petitioner was XXXXX.
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 periods in question are the second quarter of XXXXX through the
fourth quarter of XXXXX, and the second quarter of XXXXX.
3.
XXXXX began business in XXXXX when XXXXX began manufacturing utility
trailers as a source of secondary income.
4. In
XXXXX XXXXX married XXXXX and became responsible for all bookkeeping and tax
payment matters. Ms. XXXXX was totally
unfamiliar with the tax requirements and filing procedures. As a result, she would often make the sales
tax payments without filing returns, or on occasion, would also be late in
doing so.
5.
For each of the periods in question, the following represents the amount
of tax due and the amount of penalty imposed:
Period Tax
Penalty Interest
XXXXX $$$$$ $$$$$ $$$$$
XXXXX $$$$$ $$$$$ $$$$$
XXXXX $$$$$ $$$$$ $$$$$
XXXXX $$$$$ $$$$$ $$$$$
XXXXX $$$$$ $$$$$ $$$$$
XXXXX $$$$$ $$$$$ $$$$$
XXXXX $$$$$ $$$$$ $$$$$
XXXXX $$$$$ $$$$$ $$$$$
XXXXX $$$$$ $$$$$ $$$$$
XXXXX $$$$$ $$$$$ $$$$$
XXXXX $$$$$ $$$$$ $$$$$
$$$$$ $$$$$ $$$$$
6.
The Petitioner requested a waiver of penalty and interest and, by
subsequent Commission action, $$$$$ of the penalty assessed was waived.
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 been shown which would justify a waiver of the
penalty associated with the above mentioned periods to ten percent of the tax
due for each of the periods in question.
Interest is to be adjusted accordingly.
It is so ordered.
DATED this 15th day of October, 1993.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val Oveson Roger
O. Tew
Chairman Commissioner
Joe B. Pacheco Alice Shearer
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).
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