93-0627
Sales
Signed 9/10/93
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
In Re: )
:
XXXXX, ) FINDINGS OF FACT,
: CONCLUSIONS OF LAW,
) AND FINAL DECISION
:
) Appeal No. 93-0627
: 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. Petitioner was present
and represented himself.
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 first two quarters of XXXXX.
3.
Petitioner filed and paid his first quarter XXXXX sales and use tax
($$$$$) on XXXXX, twelve days late. He
filed and paid his second quarter XXXXX sales and use tax ($$$$$) on XXXXX,
seventeen days late. As a result, the
Tax Commission assessed Petitioner two $$$$$ penalties, one for late filing and
the other for late payment, on each of the two quarters. A $$$$$ legal fee was also assessed on one
of the quarters. Interest was added.
4.
The Tax Commission previously waived $$$$$ in penalties on the first quarter XXXXX, leaving the legal fee and
$$$$$ in penalties on the second quarter XXXXX.
5.
Petitioner sells industrial equipment.
Most of his sales are to government entities and, therefore, are
tax-free. Even when sales are high, the
collectible tax is low.
6.
Petitioner stated that he tries to keep track of sales and use tax
filing deadlines on his personal calendar.
During the quarters in question, however, he missed the first deadline
because he was temporarily occupied with his home life, caring for his wife who
was severely ill with the flu and their six
children.
7.
Then, Petitioner also missed the second quarter XXXXX filing when he had
to go out of town and he missed the filing deadline in an oversight.
8.
Petitioner is also claiming that it would be a financial hardship for
his family to pay the remaining $$$$$ penalty at this time as finances are very
tight.
9.
Mr. XXXXX feels that the $$$$$ penalty is excessive in this situation
where the amount of tax owing is minimal.
10.
Aside from the quarters in question, Petitioner has timely filed and
paid his sales and use taxes since XXXXX.
CONCLUSIONS OF
LAW
The Tax Commission is granted the
authority to waive, reduce, or compromise penalties and interest upon a showing
of reasonable cause. (Utah Code Ann. '59-1-401(8).)
DECISION AND
ORDER
Based upon the foregoing, the Tax
Commission finds that sufficient cause has been shown which would justify a
reduction of the penalties associated with the second quarter XXXXX sales and
use taxes to $$$$$. The interest and
legal fees are not waived on either the first or second quarter of XXXXX. It is
so ordered.
DATED this 10th day of September,
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).
^^