93-1626

Penalty & Interest

Signed 7/26/94

 

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

Petitioner, :

: ORDER

v. :

:

COLLECTION DIVISION OF THE : Appeal No. 93-1626

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. No one appeared to represent the Petitioner. Present and representing the Respondent XXXXX. This order is entered upon information contained in the file.

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 third and fourth quarter of XXXXX.

3. The Petitioners apparently timely filed the sales tax returns, and paid the amount shown to be due thereon, but the checks which were written to make the payment of the amount of the tax were returned unpaid by the bank.

4. The Petitioner does not offer any special reasons for the return of the check except that the business was terminated shortly thereafter.

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 third and fourth quarters 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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