Penalty & Interest
BEFORE THE UTAH STATE TAX COMMISSION
Petitioner, : ORDER
v. : Appeal No. 93-2322
COLLECTION DIVISION OF THE : Account No. XXXXX
UTAH STATE TAX COMMISSION, :
Respondent. : Tax Type: Penalty & Interest
STATEMENT OF CASE
This matter was scheduled before the Utah State Tax Commission for a Settlement Conference pursuant to the provisions of Utah Code Ann. §59-1-502.5, on XXXXX, with Gail S. Reich, Administrative Law Judge, scheduled to hear the matter for and on behalf of the Commission. A continuance was granted for Petitioner and Respondent to reach an offer and compromise. The underlying taxes were sales taxes owed for the second quarter of XXXXX through the third quarter of XXXXX. Petitioner failed to provide sufficient information to Respondent to complete the offer and compromise procedure.
The Commission can waive or reduce penalties and interest only upon a showing of reasonable cause. Petitioner's appeal, however, appears to be based on financial hardship which does not rise to the level of reasonable cause for purposes of waiving penalties or interest.
DECISION AND ORDER
Based upon the information and the records of the Tax Commission, the Commission finds sufficient cause has not been shown to reduce or waive the penalties and interest assessed for the tax periods during the second quarter of XXXXX through the third 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
210 North 1950 West
Lake City, Utah 84134
Failure to request a Formal Hearing will preclude any further administrative action or appeal rights in this matter.
DATED this 12 day of January, 1995.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val Oveson Roger O. Tew
Joe B. Pacheco Alice Shearer