95-0569

Sales Tax

Signed 5/31/95

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

XXXXX :

Petitioner, : ORDER

:

v. : Appeal No. 95-0569

:

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 were XXXXX of the Collection Division.

Interest of $$$$$ was assessed against Petitioner relating to sales tax for the XXXXX filing period. A penalty had also been assessed but upon Petitioner's request for waiver of the penalty and interest from the Collection Division Waiver Unit the penalty was waived. Petitioner now appeals the interest.

At the conference Petitioner explained that payment of the sales tax for the period in question was made on the due date by electronic transfer of funds.

Respondent replied that if payment was made after 3:00 p.m. it would not be posted at the Tax Commission until the following day. Respondent stated that the Tax Commission records indicated that Petitioner had paid one day late while the Tax Commission did not respond with a billing for a year and a half. Respondent felt that this indicated an error on the part of a Tax Commission employee and recommended waiving 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 been shown to waive the interest of $$$$$ relating to sales tax for the XXXXX 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 31st 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

^^