94-0029

Sales and Use
Signed 8/5/94

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

:

Petitioner, : ORDER

:

v. : Appeal No. 94-0029

:

COLLECTION DIVISION OF THE : Account No. XXXXX

UTAH STATE TAX COMMISSION, :

:

Respondent. : Tax Type: Sales and Use

_____________________________________

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. Gail Reich, Administrative Law Judge, heard the matter for and on behalf of the Commission. Present by telephone and representing Petitioner was XXXXX. Present and representing Respondent was XXXXX, of the Attorney General's office, together with XXXXX.

This Order covers penalty and interest on sales and use tax for the periods XXXXX, consolidating all months with identical issues.

Petitioner is requesting waiver of penalty in the amount of approximately $$$$$. The penalties were imposed for Petitioner's failure to submit taxes due by the debt method. Acquisition by Petitioner occurred XXXXX. Petitioner was unaware that a bank account had been set up for the debt method of remittance. However, even though funds were sent by mail they were paid in every instance not only in a timely fashion but earlier than due.

Respondent expressed the opinion at the hearing that it would be appropriate to waive the penalty since the funds had been paid in a timely fashion in every instance.

DECISION AND ORDER

Based upon the information presented at the conference, and the records of the Tax Commission, the Commission finds sufficient cause has been shown to waive the penalty assessed for the period from 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 5th day of August, 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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