BEFORE THE UTAH STATE TAX COMMISSION
Petitioner, : ORDER
: Appeal No. 93-1725
COLLECTIONS DIVISION OF THE :
UTAH STATE TAX COMMISSION, : Account No. XXXXX
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. Lisa L. Olpin, Administrative Law Judge, heard the matter for and on behalf of the Commission. Representing the Petitioner by telephone was XXXXX, President.
According to Tax Commission records, Petitioner timely filed its fourth quarter XXXXX sales and use tax return and food tax return. At the time of filing, Petitioner paid the full amount due on the food tax ($$$$$). Petitioner, however, did not pay the sales and use tax amount due ($$$$$).
As a result, the Commission penalized Petitioner a single ten percent penalty ($$$$$) and interest.
Petitioner's president, XXXXX, contends that Petitioner is entitled to a waiver of the penalty and interest amount in that she submitted a request for the Tax Commission to charge her XXXXX card at the time of filing.
Also, in the same letter, she asked the Commission to contact her to make other arrangements (perhaps another credit card) if the XXXXX card was unacceptable.
The Tax Commission did not respond to Ms. XXXXX's letter until XXXXX, informing her that the Commission did not accept XXXXX. Ms. XXXXX then went to the XXXXX branch of the Tax Commission and paid the amount in full on XXXXX, submitting a waiver request on the penalty and interest at the time.
She maintains that the penalty should be waived in that she tendered payment when payment was due. She states that it is not her fault that the Commission doesn't take XXXXX and that the Commission didn't notify her earlier so that she could pay before a penalty attached.
DECISION AND ORDER
Based upon the information presented at the conference, and the records of the Tax Commission, the Commission finds sufficient cause has not been shown to waive the penalty and interest assessed for the fourth quarter of XXXXX on sales and use tax.
It is Petitioner's responsibility to ascertain the acceptable methods of payment (other than cash) at the Tax Commission prior to tendering payment.
This Decision and Order will become the Final Decision and Order of the Commission unless any party to this case files a written request for a Formal Hearing within ten (10) days of the date of this decision. 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
160 East 300 South
Salt Lake City, Utah 84134
It is so ordered.
DATED this 13th day of May, 1994.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val Oveson Roger O. Tew
Joe B. Pacheco Alice Shearer