94-1355

Sales Tax

Signed 3/15/95

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

:

Petitioner, : ORDER

:

v. : Appeal No. 94-1355

:

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. Jane Phan, 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.

Penalties of $$$$$ and interest of $$$$$ were assessed against Petitioner for late filing and payment of sales tax for the XXXXX period. Petitioner had requested a waiver of the penalties and interest from the Collection Division Waiver Unit which did reduce the penalties to $$$$$. The amount of the underlying sales tax for the period in question was $$$$$. Petitioner is appealing the Collection Division Waiver Unit's denial of waiver of the full penalty and interest.

Petitioner stated at the conference that he had filed by telephone, on the due date for that period, XXXXX late. Petitioner thought the amount of the penalty and the interest was unreasonable considering the amount of time the filing was late.

Respondent agreed and recommended that the entire penalty be waived. Respondent stated that Petitioner had filed the monthly payments timely for several years and because the filing was only XXXXX late reasonable cause existed to waive the penalty.

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 remaining $$$$$ in penalties and $$$$$ in interest assessed for the Petitioner's sales tax for the XXXXX period.

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 15th day of March, 1995.

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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