94-1412
Sales Tax
Signed 3/15/95
BEFORE
THE UTAH STATE TAX COMMISSION
____________________________________
XXXXX
Petitioner, ) INFORMAL DECISION
:
v. )
:
COLLECTION DIVISION OF THE ) Appeal
No. 94-1412
UTAH STATE TAX COMMISSION, :
) Account
No. XXXXX
:
Respondent. ) Tax Type: Sales Tax
_____________________________________
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. 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.
Based upon the evidence and testimony
presented at the informal hearing, the Commission makes its:
FINDINGS
Penalties totalling $$$$$ and interest of
approximately $$$$$ were assessed against Petitioner relating to sales tax for
the second and third quarters of
XXXXX. Petitioner had requested
a waiver of the penalties and interest from the Collection Division Waiver Unit
which was denied. The underlying amount
of the sales tax owed for the second quarter of XXXXX was $$$$$ and the
underlying amount of the sales tax owed for the third quarter of XXXXX was
$$$$$.
At the hearing Petitioner stated that he was
unable to obtain timely the forms required for the filings in question because of errors on the part of
employees of the Tax Commission. These
errors occurred when Petitioner notified the Tax Commission of his change of
address and Tax Commission employees made a series of mistakes in entering the
address change on the Tax Commission's computer system. Petitioner had to notify them four times of
the same new address before it was changed correctly. Petitioner also stated that the penalties were excessive compared
to the underlying tax. Further,
Petitioner had written an endorsement on the back of the checks with which he paid the sales tax. The endorsement indicated that if accepted
the check was payment in full for that quarter. These checks were accepted by the Tax Commission.
At the hearing Respondent stated that the
Petitioner had shown sufficient
reasonable cause so that Respondent recommended waiving the penalties
and interest.
APPLICABLE
LAW
The Tax Commission is granted the authority
to waive, reduce, or compromise penalties and interest upon a showing of
reasonable cause. (Utah Code Ann. '59-1-401(10).)
DECISION
AND ORDER
The Tax Commission finds sufficient cause
does exist to waive the penalties of $$$$$
and interest of approximately $$$$$ related to the sales tax for the
second and third quarters of XXXXX.
DATED this 15 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
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.) a Petition for Judicial Review in the Supreme Court, or b.) a Petition for
Judicial Review by trial de novo in district court. (Utah Administrative Rule R861-1A-5(P) and Utah Code Ann. ''59-1-601(1), 63-46b-13(1), 63-46b-14(3)(a).)
^^