94-2073

Sales Tax

Signed 5/4/95

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX

:

Petitioner, ) INFORMAL DECISION

:

v. )

:

COLLECTION DIVISION OF THE ) Appeal No. 94-2073

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. 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 of the Collection Division.

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

FINDINGS

This involves a request for waiver of penalty imposed for XXXXX, and XXXXX of XXXXX for failure to file sales tax electronically. In this case the company underwent a change of treasurer in XXXXX. The new treasurer, XXXXX was unaware that electronic filings were required. The former treasurer possessed all information regarding electronic filing. Being totally unaware of any requirement for electronic filing, the treasurer filed by check in a timely fashion for all periods in issue. Upon becoming aware of the requirement of electronic filing, the treasurer ceased paying by check and commenced paying electronically. Under the circumstances Collection Division has recommended that the penalty be waived.

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 XXXXX, and XXXXX. It is so ordered.

DATED this 4 day of May, 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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