BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
In Re: )
:
XXXXX ) ORDER
:
:
: Appeal No.
90-2655
: Account
No. XXXXX
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing upon an
Order to Show Cause on XXXXX. Lisa L.
Olpin, Presiding Officer, heard the matter for and on behalf of the
Commission. Present and representing
the Petitioner was XXXXX, an attorney.
Present and representing the Respondent was XXXXX, Assistant Utah Attorney
General.
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. Petitioner is requesting a waiver
of interest assessed on a tax delinquency for the audit period of XXXXX.
2. Petitioner filed a Petition for
Redetermination on the assessment and the interest charged thereon.
3. At the hearing held in XXXXX on the merits
of the Petition for Redetermination, Petitioner addressed the question of
whether or not the sales tax assessment was just; there was no mention of the
interest.
4. In the final decision in this matter, the
Tax Commission upheld the sales and use tax assessment. This written decision, however, was silent
on the issue of interest.
5. As a result of the wording of the final
decision, XXXXX, executive vice-president and chief operating officer at XXXXX,
testified that he assumed that the interest had been waived.
6. Petitioner then filed a Petition for Reconsideration
on the sales tax question in XXXXX which was denied in XXXXX.
7. Petitioner is requesting that the interest
amount be waived because the final decision dated XXXXX orders Petitioner to
pay sales tax only. Further, Petitioner
feels that it should not be required to pay interest when it had a good faith
belief that it was not required to collect the sales tax at issue. And lastly, XXXXX explained that XXXXX was
sold in XXXXX, leaving any remaining tax liability on himself and other obligated
individuals.
8. Respondent argues that Petitioner is barred
from appealing the interest assessment at this time because it already appealed
once before in its first Petition for Redetermination. The Auditing Division contends that the
Commission effectively affirmed the interest assessment when it upheld the
Auditing Division's sales tax determination in the final order.
ORDER
The
Commission agrees with Respondent in determining that the Commission's final decision
upholding the sales tax implicitly includes the interest assessment. If Petitioner was unsure of this, it should
have addressed the matter in its Petition for Reconsideration or to the
Commission directly in the interim. It
is so ordered.
DATED
this _____ day of ____________, 1993.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val
Oveson Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco Alice
Shearer
Commissioner Commissioner