94-0244

Sales

Signed 7/26/94

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

Petitioner, :

) INFORMAL DECISION

v. :

)

COLLECTION DIVISION OF THE :

UTAH STATE TAX COMMISSION, ) Appeal No. 94-0244

Respondent. : Account No. XXXXX

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for an informal hearing on XXXXX. G. Blaine Davis, Presiding Officer, heard the matter for and on behalf of the Commission. The Petitioner, XXXXX was not present, but was contacted by telephone and the matter was heard over the telephone. 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 sales tax.

2. The period in question is XXXXX.

3. The Petitioner has a XXXXX business selling XXXXX XXXXX, and XXXXX, that she is only required to file sales tax returns on XXXXX.

4. For the XXXXX, the total tax incurred was $$$$$.

5. The XXXXX return was received XXXXX days late.

6. The Petitioner has a good record, and this was the first time that she had been late.

7. The Petitioner was late partially due to the XXXXX XXXXX and the XXXXX of trying to XXXXX after his XXXXX.

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 sales tax return. It is so ordered.

DATED this 26th day of July, 1994.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Roger O. Tew

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner

NOTICE: You have twenty (20) days after the date of a final order to file a Request for Reconsideration with the Commission. If you do not file a Request for Reconsideration with the Commission, you have thirty (30) days after the date of a final order to file a Petition for Judicial Review by trial de novo in district court. (Utah Administrative Rule R861-1-5A(P) and Utah Code Ann. ''63-46