94-1585

Sales

Signed 2/8/95

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX

Petitioner, : INFORMAL DECISION

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v. : Appeal No. 94-1585

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COLLECTION DIVISION OF THE : Account No. XXXXX

UTAH STATE TAX COMMISSION, )

Respondent. : Tax Type: Sales

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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. 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.

Based upon the evidence and testimony presented at the informal hearing, the Commission makes its:

FINDINGS

Petitioner is requesting a waiver of penalties imposed for the third quarter of XXXXX. A late filing penalty of $$$$$ and a late payment penalty of $$$$$ was imposed upon the underlying $$$$$ sales tax that was due and owing. In addition to the $$$$$ penalty, $$$$$ of interest has been applied to the account. At the hearing, Respondent recommended that the penalty be waived based on first time error criteria.

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(8).)

DECISION AND ORDER

The Tax Commission finds sufficient cause does exist to waive the penalty associated with the sales tax for the first quarter of XXXXX but not the interest. It is so ordered.

DATED this 8 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

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 Petition for Judicial Review by trial de novo in district court. (Utah Administrative Rule R861-1-5A(P) and Utah Code Ann. '63-46b-15.)

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