94-1454

Sales Tax

Signed 3/28/95

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX

:

Petitioner, ) INFORMAL DECISION

:

v. )

:

COLLECTION DIVISION OF THE ) Appeal No. 94-1454

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 in the file and presented at the Informal Hearing, the Commission makes its:

FINDINGS

Penalties in the amount of $$$$$ were assessed against Petitioner relating to sales tax for the XXXXX period. Petitioner had requested a waiver of the penalties and interest from the Collection Division Waiver Unit which did reduce the penalties by $$$$$ to $$$$$. Petitioner now appeals the remaining penalties.

At the hearing Petitioner's representative stated that Petitioner had agreed to file electronically at the request of the Tax Commission. However, Petitioner did not receive the instructions on how to do so until after the due date for the February filing. Since Petitioner could not file electronically to avoid being late, Petitioner mailed the filing and payment on time. Petitioner then, after the filing was due, received faxed instructions for electronic filing.

Respondent stated that the penalty had been issued for Petitioner's failure to file by electronic filing and agreed that Petitioner had filed timely by mail. Respondent agreed that this was the first month Petitioner was to file electronically. Further, Respondent confirmed that the account history indicated the instructions on electronic filing had been faxed to Petitioner after the date the filing was due. For these reasons Respondent recommended waiving the penalty.

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 remaining penalty of $$$$$ relating to sales tax for the XXXXX filing period.

DATED this 28 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. '63-46b-15.)

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