94-1467

Sales Tax
Signed 3/15/95

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

:

Petitioner, : ORDER

:

v. : Appeal No. 94-1467

:

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 $$$$$ and interest of $$$$$ were assessed against Petitioner for the late payment of sales tax for the period of XXXXX. The underlying amount of sales tax owed for this period was $$$$$. Petitioner requested a waiver of the penalties and interest from the Collection Division Waiver Unit which was denied. Petitioner is now appealing that denial.

For this appeal Petitioner provided a copy of its bank statement which indicated that sales taxes were paid timely, on XXXXX, by electronic funds transfer (EFT).

Respondent, upon reviewing documents at the conference, stated that the EFT had been made on the due date and it was an error on the part of a Tax Commission employee that the payment was not posted on the correct date, resulting in the penalties and interest. Respondent recommended waiving the penalty and interest.

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 $$$$$ in penalties and $$$$$ in interest assessed for the Petitioner's sales tax for the XXXXX monthly filing 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

^^

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

:

Petitioner, : ORDER

:

v. : Appeal No. 94-1467

:

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 $$$$$ and interest of $$$$$ were assessed against Petitioner for the late payment of sales tax for the period of XXXXX. The underlying amount of sales tax owed for this period was $$$$$. Petitioner requested a waiver of the penalties and interest from the Collection Division Waiver Unit which was denied. Petitioner is now appealing that denial.

For this appeal Petitioner provided a copy of its bank statement which indicated that sales taxes were paid timely, on XXXXX, by electronic funds transfer (EFT).

Respondent, upon reviewing documents at the conference, stated that the EFT had been made on the due date and it was an error on the part of a Tax Commission employee that the payment was not posted on the correct date, resulting in the penalties and interest. Respondent recommended waiving the penalty and interest.

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 $$$$$ in penalties and $$$$$ in interest assessed for the Petitioner's sales tax for the XXXXX monthly filing 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

^^