BEFORE THE UTAH STATE TAX COMMISSION
) Appeal No. 00-0771
) Account No. #####
TAXPAYER SERVICES DIVISION )
OF THE UTAH STATE TAX ) Tax Type: Sales Tax
COMMISSION, ) Penalty & Interest
Respondent. ) Judge: Davis
G. Blaine Davis, Administrative Law Judge
For Petitioner: PETITIONER
For Respondent: Ms. Vickie Christofferson, from the Taxpayer Services Division
STATEMENT OF THE CASE
This matter came before the Commission for an Initial Hearing on October 17, 2000, pursuant to the provisions of Utah Code Ann. '59-1-502.5.
Petitioner is required to make electronic payment for its sales tax returns, and the January 2000 payment which was due on February 29, 2000 was late.
Petitioner represented the reason the payment was late was because he attempted to fax to COMPANY A the authorization to make payment on February 28, 2000, but the number inserted into the fax machine was the telephone number and not the fax number of COMPANY A. Accordingly, the fax did not go through, and he did not discover the fax did not go through until after he had been notified by the Tax Commission. Payment was thereafter immediately sent. Petitioner has five other delinquencies prior to January 2000, and has one additional delinquency after January 2000. The deficiency after January 2000 was paid late on the due date, so it arrived after the 3:00 p.m. deadline.
Following the hearing, Petitioner provided copies of its bank statement which substantiate that if the fax had timely reached the bank, Petitioner had sufficient funds in the bank for the taxes to be properly credited from Petitioner's bank to the State Tax Commission.
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(10).
DECISION AND ORDER
Based upon the foregoing, the Commission finds that sufficient cause has been shown to justify a waiver of the penalty associated with the January 2000 sales tax return of Petitioner, but the vendor discount is not reinstated. It is so ordered.
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 appeal rights in this matter.
DATED this 17TH day of January , 2001.
G. Blaine Davis
Administrative Law Judge
BY ORDER OF THE UTAH STATE TAX COMMISSION:
The Commission has reviewed this case and the undersigned concur in this decision.
DATED this 17th day of January , 2001.
Pam Hendrickson R. Bruce Johnson
Commission Chair Commissioner
Palmer DePaulis Marc B. Johnson