94-1604

Sales

Signed 2/27/95

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

:

Petitioner, : ORDER

:

v. : Appeal No. 94-1604

:

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. 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.

Petitioner was assessed a penalty of $$$$$ and interest of $$$$$ relating to a late payment and filing of sales tax for the first quarter of XXXXX. Petitioner had requested a waiver of this penalty and interest from the Collection Division Waiver Unit who did waive the penalty. Petitioner now appeals Respondent's denial of Petitioner's request for waiver of the interest.

At the conference Petitioner's representative stated that Petitioner ceased to do business in XXXXX, that there were currently no operations or money with which to pay the interest. Petitioner was dissolved at the end of XXXXX.

Further, Petitioner's representative felt that the late notice concerning the amount should constitute reasonable cause because the principals of Petitioner had thought they had paid off all the debts of Petitioner. Petitioner's representative stated that notice was not received for five years after the quarter in question.

Respondent stated that notice had been sent starting in XXXXX to the last address on file for Petitioner. Respondent stated that Petitioner's arguments did not meet sufficiently the reasonable cause standard to waive the 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 not been shown to waive the interest assessed for the sales tax for the first quarter of 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 27 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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