93-0889

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. 93-0889

:    Account No. XXXXX

)

             _____________________________________

 

                       STATEMENT OF CASE

This matter came before the Utah State Tax Commission for an informal hearing on XXXXX.  Lisa L. Olpin, Presiding Officer, heard the matter for and on behalf of the Commission.  Petitioner's certified public accountant, XXXXX, telephoned the Commission and requested on behalf of Petitioner that this case be resolved based upon the contents of the case file.

Based upon the file contents, 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 XXXXX.


3.  Petitioner filed its first quarter XXXXX sales and use tax return with payment eleven days late.  As a result, the Tax Commission assessed Petitioner a ten percent late penalty, a $$$$$ legal fee and interest.  Then, another $$$$$ penalty was charged for failing to pay the balance in full by a later date.

4.  Petitioner's owners' 21-year-old daughter was handling various aspects of her parents' business during the quarter in question when she went through a "divorce situation".   Apparently, the problems in her marriage caused the daughter to attempt suicide.

5.  Her parents put the demands of their business aside while they aided their daughter and helped her through therapy.

     6.  Also during this time, Petitioner hired a new certified public accountant and a new office manager.  This transition time also contributed to the late filing of the return in question.

7.  Petitioner has an excellent record of timely filing and remitting sales and use taxes.

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 penalties associated with the sales and use tax due on the


first quarter of XXXXX.  The interest and legal fee are not waived. 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).

 

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