94-1327
Sales Tax
Signed 1/11/94
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
XXXXX )
XXXXX :
:
:
Petitioner, : ORDER
:
v. : Appeal No. 94-1327
COLLECTION
DIVISION OF THE : Account No. XXXXX
UTAH STATE TAX COMMISSION, :
:
Respondent. : Tax Type: Sales Tax
_____________________________________
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 and
representing Petitioner by telephone was XXXXX. Present and representing Respondent was XXXXX.
ANALYSIS
This
case involves penalties imposed for XXXXX, XXXXX XXXXX, totaling $$$$$ for late
payment. The total amount due for XXXXX is $$$$$; the amount of deficiency was $$$$$. The amount due for XXXXX was $$$$$; the amount of deficiency was $$$$$. The amount due for XXXXX was $$$$$; the amount of deficiency was $$$$$. Petitioner explained at the settlement conference that the
deficiencies were due to an error in a XXXXX.
DECISION AND ORDER
Based
upon the information presented at the conference, and the records of the Tax
Commission, the Commission finds sufficient cause has been shown to waive the
penalty assessed for the XXXXX in issue.
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 11th 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
^^