93-1606
Sales & Use
Signed 9/2/94
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
XXXXX, )
:
Petitioner, : ORDER
:
v. : Appeal No. 93-1606
:
COLLECTION
DIVISION OF THE : Account No. XXXXX
UTAH STATE TAX COMMISSION, :
:
Respondent. : Tax Type: Sales & Use
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a Settlement Conference
pursuant to the provisions of Utah Code Ann. §59-1-502.5, on XXXXX. Gail Reich, Administrative Law Judge, heard
the matter for and on behalf of the Commission. Present and representing Petitioner was XXXXX, CPA. Present and representing Respondent was
XXXXX of the Collections Division of the Utah State Tax Commission.
This
case involves a request for waiver of penalty imposed as result of late filing
for XXXXX sales tax return. Petitioner
indicated at the hearing that this occurred during the month the company was
requiring franchise stores to switch over to the main accounting system for all
family owned stores. In addition to the
transition, all of the industry trade shows which require attendance by
managers and owners occurred in the month of XXXXX and XXXXX. The transition to the new method, coupled
with the absence of the parties responsible for the transfer resulted in the
return being filed late. Immediate upon
discovery the situation was remedied.
Respondent indicated at the hearing that this was a first time error for
an otherwise impeccable record and recommended that the penalty be waived.
DECISION AND ORDER
Based
upon the information presented at the conference, and the records of the Tax
Commission, the Commission finds sufficient cause has been shown to waive the
penalty but not the interest assessed for XXXXX.
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
Appeals Division
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 2nd day of September, 1994.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val
Oveson Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco Alice
Shearer
Commissioner Commissioner
^^