93-1616
Penalty & Interest
Signed 7/26/94
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
XXXXX, )
Petitioner, :
: ORDER
v. :
:
COLLECTION
DIVISION OF THE : Appeal No. 93-1616
UTAH STATE TAX COMMISSION, :
Respondent. : Account No. XXXXX
: Tax
Type: Penalty & Interest
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a Settlement Conference on
XXXXX. G. Blaine Davis, Administrative
Law Judge, heard the matter for and on behalf of the Commission. Present at the conference to represent the
Respondent was XXXXX. The Petitioner
failed to appear and failed to contact the Administrative Law Judge by
telephone.
However,
the following date, XXXXX, the Petitioner called the Administrative Law Judge
and indicated that he had been home ill on the prior day and so the settlement
conference was held by way of telephone at that time, but without the presence
of anyone representing Respondent.
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 fourth quarter
XXXXX.
3. The Petitioner timely filed his fourth
quarter XXXXX sales tax return and timely paid the amount of tax due there
on. However, the check which was used
to make payment for said amount was returned by the bank.
4. Petitioner is not sure whether the amount
may have been paid at a later date and has asked the Commission for the
returned check, but such check has not yet been provided to him.
5. Petitioner was also upset that it took so
long for him to be notified of the returned check.
6. Petitioner is also upset because he claims
that he wrote "final return" on the return when he went out of
business, but the Commission continued to make assessments for later periods,
which caused him substantial credit problems, and Petitioner believes that such
credit problems have caused him harm.
Petitioner therefore feels that the Commission should offset the
interest for the additional time period because of the harm caused by the
additional assessments.
APPLICABLE 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 not been
shown which would justify a waiver or reduction of the penalty or interest
associated with the sales tax return for the fourth quarter of 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 26th day of July, 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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