94-1580

Sales

Signed 2/8/95

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

:

Petitioner, : ORDER

:

v. : Appeal No. 94-1580

:

COLLECTION DIVISION OF THE : Account No. XXXXX

UTAH STATE TAX COMMISSION, :

:

Respondent. : Tax Type: Sales

_____________________________________

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. Gail S. Reich, Administrative Law Judge, heard the matter for and on behalf of the Commission. Present and representing Petitioner by telephone was XXXXX. Present and representing Respondent was XXXXX.

Petitioner is requesting a waiver of penalty and interest for the XXXXX. The XXXXX brought a $$$$$ penalty and $$$$$ interest and the XXXXX brought $$$$$ penalty and $$$$$ interest. Petitioner explained at the hearing that she had been instructed by XXXXX to open an account at XXXXX in the name of the Utah State Tax Commission and to make the appropriate deposits since Petitioner XXXXX. Petitioner opened the account and timely made all the appropriate deposits. Petitioner sent form XXXXX with a copy of the deposit slip to XXXXX each month. Based on the instructions received from XXXXX, Petitioner assumed that the Tax Commission had access to the account for removal of the funds.

Respondent recommended at the hearing that the penalties be waived based on reasonable cause criteria of erroneous Tax Commission information.

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 Annotated59-1-401(8).

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 penalties but not the interest assessed for the XXXXX.

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 8th day of February, 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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