94-1332

Drug Stamp

Signed 1/31/94

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

:

Petitioner, : ORDER

:

v. : Appeal No. 94-1332

:

COLLECTION DIVISION OF THE : Account No. XXXXX

UTAH STATE TAX COMMISSION, :

:

Respondent. : Tax Type: Drug Stamp

_____________________________________

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 was XXXXX. Present and representing Respondent was XXXXX.

This matter involved Penalty and Interest for late filing and payment of Withholding tax in XXXXX. The Petitioner's representative indicated that Petitioner was a business engaged in monthly filing since XXXXX and there had never been any problems but for the ones at issue in this case. Petitioner indicated that cause was due to XXXXX for the XXXXX. The amount involved is approximately $$$$$ penalty for failure to file, $$$$$ for failure to pay, and an interest of $$$$$. The return was ultimately filed and paid in XXXXX. Petitioner indicated at the hearing that it took that long to become aware of the problem and to sort through the errors XXXXX the problem.

Respondent indicated that the grounds upon which Petitioner was requesting a waiver of penalty and interest did not meet the Reasonable Cause standards set out by the Division.

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 reduce the penalties by XXXXX XXXXX for the periods in issue, but not to reduce or waive the interest.

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 31st 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

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