94-0336

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. 94-0336

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. Present and representing the Petitioner by telephone was 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 sales tax.

2. The period in question is XXXXX.

3. The sales tax return for the XXXXX was received XXXXX XXXXX, on XXXXX.

4. Petitioner acknowledges that the tax return was mailed XXXXX, but did not know the exact date on which it was mailed.

5. Petitioner represents that it was prepared timely, but that his XXXXX set it aside to mail it on the due date, but somehow discovered it a few days after the due date and it was immediately mailed.

6. Petitioner represents that he did not receive any notice of the assessed penalty for a period of more than XXXXX XXXXX, until XXXXX.

7. That in the meantime, Petitioner had been filing and paying all of his XXXXX, but had still not received any additional notices.

8. Petitioner further represents that he called on the telephone and talked with XXXXX, who indicated that he had reviewed the matter with a XXXXX, and they were willing to settle all of the penalties and interest for an amount of $$$$$.

9. Petitioner represents that he immediately mailed a check in the amount of $$$$$ which he understood to pay all amounts in full, and such check was mailed XXXXX.

10. The records of the Tax Commission do indicate that a check in that amount has been received, and it was placed in a 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 reduction of the penalty and interest associated with the sales tax return for the XXXXX, to the amount of $$$$$, which has been paid. 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. ''63-46-14(3)(a) and 63-46b-15.)

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