BEFORE THE UTAH STATE TAX COMMISSION
COLLECTION DIVISION OF THE :
UTAH STATE TAX COMMISSION, ) Appeal No. 94-0019
Respondent. : Account No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission for a settlement conference on XXXXX. G. Blaine Davis, Presiding Officer, heard the matter for and on behalf of the Commission. Present and representing the Petitioner were XXXXX and XXXXX XXXXX. Present and representing the Respondent was XXXXX.
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 the tourism, recreation, cultural and conventions facilities tax.
2. The periods in question are the XXXXXXXXXX, and the XXXXX, together with XXXXX, XXXXX.
3. Petitioner operates a XXXXX business in XXXXX, XXXXX, by the name of XXXXX.
4. When the tourism, recreation, cultural and conventions facilities tax was implemented in October, 1991, Petitioner did not receive any information from the Tax Commission regarding the requirement to pay said amount. It was speculated that it might have been because their business was entitled XXXXX, so it may not have been known that it was a XXXXX business.
5. The Petitioner heard something about the XXXXX tax in the news media, and called the Utah State Tax Commission to try to obtain information. They could not remember to whom they talked when they called.
6. The Petitioner represented that the Tax Commission representative said they did not know about the XXXXX tax, and that they would probably receive information about it in the mail. However, Petitioner claims to have never received any information about it.
7. Petitioner made a total of three calls to the State Tax Commission over the next several months to try to obtain information and to request the required forms to make the payments of such tax.
8. The Petitioner started collecting the tax in XXXXX, XXXXX, even though they had not yet received information about it.
9. The Petitioner was a XXXXX tax return filer until XXXXX, and it was then required to go to a XXXXX reporting basis.
10. Petitioner had not been able to obtain the forms for the separate XXXXX tax, but began changing their sales tax return to XXXXX instead of XXXXX and mailing in the extra money as sales tax.
11. The Petitioner came into Compliance in XXXXX, and have timely filed and paid all of the tax since that time.
12. Both before and after that time the Petitioner has always filed its sales tax returns timely and has made payments on a timely basis.
The Petitioner was also late for all of the XXXXX XXXXX XXXXX, but such penalties have been waived based upon a previous waiver request.
CONCLUSIONS OF 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 XXXXX, and XXXXX and 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
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
Joe B. Pacheco Alice Shearer