BEFORE THE UTAH STATE TAX COMMISSION
COLLECTION DIVISION OF THE :
UTAH STATE TAX COMMISSION, : Appeal No. 94-0037
Respondent. : Account No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission for a Settlement Conference on XXXXX. G. Blaine Davis, Presiding Officer, heard the matter for and on behalf of the Commission. Present and representing the Petitioner by telephone were XXXXX XXXXX XXXXX,XXXXX of the business. Present and representing the Respondent 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 tax.
2. The period in question is XXXXX.
3. The Petitioner operates a XXXXX in XXXXX. The business is located near the XXXXX, and is very XXXXX. Its heaviest time of the year is the XXXXX.
4. The Petitioner was formerly required to file a sales tax return on a XXXXX, but was then shifted to a XXXXX requirement.
5. In the XXXXX, the Petitioner's accountant was very XXXXX, and in fact XXXXX.
6. Petitioner has a XXXXX at the XXXXX who have their offices in XXXXX. However, at the time of the incident in question, the XXXXX who normally acted as a XXXXX for Petitioner was on XXXXX.
7. It was the function of the XXXXX of Petitioner to prepare the XXXXX data and to prepare the sales tax return, and such returns would be reviewed by the XXXXX.
8. The XXXXX became XXXXX, and was XXXXX to work after the XXXXX, and XXXXX.
9. Because of the location of Petitioner's business in a XXXXX, it was XXXXX to find someone to XXXXX who had become XXXXX XXXXX, and a XXXXX was not obtained until XXXXX.
10. The sales tax return in question was due on the XXXXX XXXXX, and was not prepared and filed by the XXXXX until XXXXX XXXXX, so it was approximately XXXXX late.
11. The Petitioner has a very good record of timely filing and timely paying his sales tax returns, both before and after the incident in question.
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 XXXXX sales tax return.
This decision does not limit a party's right to a formal hearing. However, this Decision and Order will become the Final Decision and Order of the Commission unless any party to this case files a written request within thirty (30) days of the date of this decision to proceed to a Formal Hearing. Such a request shall be mailed to the address listed below and must include the Petitioner's name, address, and appeal number:
Utah State Tax Commission
210 North 1950 West
Salt Lake City, Utah 84134
Failure to request a Formal Hearing will preclude any further administrative action or appeal rights in this matter.
DATED this 26th day of July, 1994.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val Oveson Roger O. Tew
Joe B. Pacheco Alice Shearer