94-1354

Sales Tax

Signed 1/6/95

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX

Petitioner(s), : INFORMAL DECISION

)

v. : Appeal No. 94-1354

)

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 S. Reich, Administrative Law Judge, heard the matter for and on behalf of the Commission. Petitioner was not present but was not required to attend this informal proceeding. Present and representing Respondent was XXXXX. Based upon the evidence in the record and presented at the informal hearing, the Commission makes its:

FINDINGS

Petitioner is appealing the denial by the Collection Division of his request for abatement of a $$$$$ penalty for failure to pay, a $$$$$ penalty for failure to file, a $$$$$ lien filing fee and interest in the amount of $$$$$ arising from unpaid sales tax for the second quarter of XXXXX. The amount of the underlying sales tax was $$$$$.

At the hearing Respondent recommended that because of the excessive amount of the penalty in relation to the underlying tax the penalty for failure to file and penalty for failure to pay be reduced to a total of $$$$$.

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 reduce the penalty for failure to pay and the penalty for failure to file, associated with the sales tax for the second quarter of XXXXX, to a combined amount of $$$$$. The Tax Commission finds sufficient cause does not exist to waive the $$$$$ lien filing fee or the $$$$$ of interest associated with the sales tax for the second quarter of XXXXX. It is so ordered.

DATED this 6 day of January, 1995.

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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