94-0623
Sales
Signed 4/5/94
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
XXXXX, )
:
Petitioner, : ORDER
:
v. : Appeal No. 94-0623
:
AUDITING
DIVISION OF THE : Account No. XXXXX
UTAH STATE TAX COMMISSION, :
:
Respondent. : Tax Type: 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 by telephone and representing Petitioner was XXXXX. Present and representing Respondent was
XXXXX, of the Attorney General's Office, together with XXXXX.
The
appeal results from a sales and use tax audit covering the periods of
XXXXX. The Petitioner has paid the tax
and interest and is appealing the negligence and prepayment penalties imposed
as a result of the audit. Petitioner is
requesting the penalties which total approximately $$$$$ be waived because they
are harsh and without merit.
The
Auditing Division explained at the hearing that the penalties were imposed as a
result of errors which were not only identified in the audit but the same
errors had been identified in an earlier audit of the Petitioner. The explanation for the penalties was that
the errors discovered in the audit constituted a significant portion of the
Petitioner's overall tax liability, i.e. approximately XXXXX of the total tax
liability of the Petitioner.
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 reduce or waive the
penalties 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
^^