94-1325

Sales Tax

Signed 1/11/94

BEFORE THE UTAH STATE TAX COMMISSION

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XXXXX

Petitioner, : INFORMAL DECISION

)

v. : Appeal No. 94-1325

)

COLLECTION DIVISION OF THE : Account No. XXXXX

UTAH STATE TAX COMMISSION, )

Respondent. : Tax Type: Sales Tax

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STATEMENT OF CASE

This matter came before the Utah State Tax Commission pursuant to the Administrative Procedures Act and the rules of the Utah State Tax Commission for informal proceedings. An informal hearing was held 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 was XXXXX.

FINDINGS

This appeal is being brought requesting waiver of penalty and interest regarding sales tax in XXXXX. Petitioner presented a letter from the bank indicating that the bank inadvertently placed a hold on the wrong checks, which resulted in a penalty being imposed. The records revealed it was the bank's error, not the Petitioner's error. Based upon this, the Collection Division recommends that the penalty be waived.

APPLICABLE 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

The Tax Commission finds sufficient cause does exist to waive the penalty, but not the interest, associated with the sales tax for XXXXX. It is so ordered.

DATED this 11 day of January, 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. '63-46b-15.)

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