BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
In Re: )
:
XXXXX / XXXXX,
) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
) AND FINAL
DECISION
:
) Appeal No.
92-1240
: Account
No. XXXXX
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing on June
24, 1992. XXXXX, 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 are sales and use tax
and transient room tax.
2. The periods in question are all quarters
from January XXXXX through January XXXXX.
3. Petitioners jointly own a condominium in XXXXX
which is routinely rented to others.
4. Joint owner XXXXX handled the leasing of the
unit prior to January XXXXX. All taxes
were paid timely under XXXXX management.
5. In January XXXXX, joint owner XXXXX took
over the rental responsibilities from XXXXX.
6. XXXXX's daughter handled the reservations,
room keys, etc.
7. In XXXXX, XXXXX's accountant noticed that
Petitioners had not been reporting or remitting sales and use tax and transient
room tax since XXXXX. At his direction,
the delinquent quarters were paid and the respective returns filed.
8. Petitioners cleared up the tax deficiencies
before the Tax Commission discovered the problem.
9. Petitioners were assessed $$$$$ for each
delinquent quarter, $$$$$ twice for failure to file the two types of taxes and
$$$$$ twice for failure to pay the taxes on time.
CONCLUSIONS OF LAW
The
Tax Commission is granted the authority to waive, reduce, or compromise
penalties and interest upon a showing of reasonable cause. (Utah Code Ann. §59-1-401(8).)
DECISION AND ORDER
Based
upon the foregoing, the Tax Commission finds that sufficient cause has been
shown which would justify a reduction of the penalties involved for the
quarters in question to $$$$$ in light of the fact that the sales and use tax
returns and the transient room tax returns are reported and paid in the same
manner. Interest is not waived. It is so ordered.
DATED
this 13th day of October, 1992.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner