93-1632
Penalty & Interest
Signed 7/26/94
____________________________________
XXXXX, )
Petitioner, :
: ORDER
v. :
:
COLLECTION
DIVISION OF THE : Appeal No. 93-1632
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 and representing the Respondent was
XXXXX. The Petitioner was not present
or represented. The Appeals Division
had received prior information indicating the Petitioners wanted a telephone
settlement conference. However, the
Petitioner had not called to provide information as to the number to telephone
or the person to contact. Nevertheless,
there was a telephone number on a prior letter, XXXXX. The Administrative Law Judge called that
number and asked for both XXXXX, and Mr. XXXXX Supervisor of Division Orders
and Government Tax Accounting. The
Administrative Law Judge was informed that neither of those individuals were at
that number, and in fact the Division had been transferred from Illinois to
California, and was given the number of XXXXX to call to contact them. When that number was called, it was an
electronic switchboard, and the Division which was listed was not one of those
divisions which was shown for Mr. XXXXX.
Therefore, based on the inability to contact any individual at XXXXX who
had any knowledge about this matter, the settlement conference order is
prepared and based upon the 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 mineral withholding
tax.
2. The period in question is second quarter
XXXXX.
3. A penalty of 10% was imposed upon the
Petitioner for late payment of the second quarter XXXXX mineral withholding
tax.
4. The Petitioner, by letter, represented that
the return was timely filed and included check number XXXXX which was dated
XXXXX.
5. The Tax Commission does not have record for
receipt of that check.
6. The Petitioner included a photocopy of the
check in the amount of $$$$$, dated XXXXX, and they also included a photocopy
of a certified mail receipt having being received by the Utah State Tax
Commission on XXXXX, in which they state the check and return were both
included. The return was received on
that date by the Tax Commission.
7. The Petitioner represents that they have
canceled the original check and stopped payment, and the replacement check was
timely received after notification.
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 been
shown which would justify a waiver of the penalty associated with the mineral
withholding tax for the second 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
^^