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

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