94-0338

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. 94-0338

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 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. Petitioner has a XXXXX, where most of the sales are XXXXX, and his XXXXX sales are XXXXX for XXXXX.

4. Because of the volume of taxable sales, he is XXXXX required to file sales tax returns on an XXXXX.

5. For the calendar year XXXXX, Petitioner's total sales tax due to the state of Utah was $$$$$.

6. Petitioner did not timely file his sales tax return, because he believed it was due on XXXXX, along with his income tax return.

7. On XXXXX, Petitioner came to the State Tax Commission to request an extension on his income tax return, and inquired about the sales tax. It was at that time that he found out that he was already late.

8. Accordingly, he returned to XXXXX and prepared the XXXXX sales tax return, which was filed and paid on XXXXX, showing $$$$$ in sales tax.

9. Petitioner was assessed a $$$$$ penalty for late filing, and a $$$$$ penalty for late payment, together with interest on the amounts due.

10. Petitioner thereafter received notices, and came to the Tax Commission on XXXXX, where he met with a XXXXX who later took him to XXXXX. The XXXXX told him that if he would pay $$$$$, the balance of the penalty would be waived, and that such payment would be payment in full.

11. Based upon said representations, XXXXX from the Collections Division recommended that the balance of the penalty be waived.

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 balance of the penalty remaining due associated with the sales tax for XXXXX. 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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