94-0033 & 94-0034
Withholding & Sales
BEFORE THE UTAH STATE TAX COMMISSION
Petitioner, : ORDER
v. : Appeal Nos. 94-0033 & 94-0034 :
COLLECTION DIVISION OF THE : Account No. XXXXX
UTAH STATE TAX COMMISSION, :
Respondent. : Tax Type: Withholding & Sales
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 and representing Petitioner was XXXXX. Present and representing Respondent wasXXXXX, of the Collection Division of the Utah State Tax Commission.
The Petitioner is requesting a waiver for interest in regards to withholding tax on appeal #94-0033. On XXXXX the Commission waived penalties but not interest. The Petitioner has paid approximately $$$$$ in tax and has already paid approximately $$$$$ in interest. The periods in issue are the first, second, and third quarters of XXXXX. There remains approximately $$$$$ still due in interest.
As for appeal #94-0034 the waiver request for interest concerning sales and use tax covers second and third quarters of XXXXX, the first, second, and third quarter of XXXXX, and the second quarter of XXXXX. For these periods the Petitioner has paid approximately $$$$$ in tax and had already paid approximately paid $$$$$ in interest with $$$$$ still due and owing on the third quarter of XXXXX. For this quarter the Petitioner has already paid the $$$$$ in tax and $$$$$ in interest with $$$$$ still due and owing.
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 justify the waiving of the interest assessed for the time periods in issue.
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 26 day of July, 1994.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val Oveson Roger O. Tew
Joe B. Pacheco Alice Shearer