94-1370
Sales Tax
Signed 3/23/95
____________________________________
XXXXX )
XXXXX, :
Petitioner, : ORDER
:
v. : Appeal No. 94-1370
:
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 Prehearing
Conference. However, upon discussion
among the parties, it was then converted to a Settlement Conference to be heard
pursuant to the provisions of Utah Code Ann. §59-1-502.5. The hearing was held on XXXXX. G. Blaine Davis, Administrative Law Judge,
heard the matter for and on behalf of the Commission. Present and representing Petitioner was XXXXX, of the XXXXX
XXXXX. Present and representing
Respondent was XXXXX from the Collection Division.
The
petitioner was late in making the electronic payment due for its XXXXX sales
tax. The payment was due on XXXXX in an
amount of $$$$$. Because of the XXXXX,
the next working day was XXXXX. The
money was electronically transmitted to the Tax Commission on XXXXX at XXXXX.
Upon
review of the matter by the Collection Division, they recommended that the
penalty be waived.
DECISION AND ORDER
Based
upon the information presented at the settlement conference, and the records of
the Tax Commission, the Commission finds sufficient cause has been shown to
waive the penalty, but sufficient cause has not been shown to waive the
interest for the XXXXX sales tax return.
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 23rd 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
^^