95-0975

Sales Tax

Signed 9/29/95

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, :

Petitioner, : ORDER

:

v. : Appeal No. 95-0975

:

COLLECTION DIVISION : Account No. XXXXX

OF THE UTAH STATE :

TAX COMMISSION, :

Respondent. : Tax Type: Sales Tax

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for an Initial Hearing pursuant to the provisions of Utah Code Ann. §59-1-502.5, on XXXXX. Present and representing Petitioner was XXXXX. Present and representing Respondent was XXXXX.

This appeal involves sales tax and tourism tax. Penalties were imposed for late filing and payment for the last XXXXX quarters of XXXXX and all XXXXX quarters of XXXXX. The business opened in XXXXX and suffered a fire in XXXXX and another fire in XXXXX. Based on the two fires, Collection Division has already waived the two periods during which the fire occurred, the XXXXX quarter of XXXXX and the XXXXX quarter of XXXXX. During those two periods, records were unattainable for purposes of filing.

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(10).)

DECISION AND ORDER

Based upon the information presented at the hearing, and the records of the Tax Commission, the Commission finds sufficient cause does exist to waive an additional period not already waived, that is, the XXXXX period of XXXXX based on first time error. Therefore, the penalty will have been waived on the XXXXX and XXXXX period of XXXXX and the XXXXX quarter of XXXXX. No reasonable cause can be found to waive the additional periods, that is, the XXXXX, XXXXX, and XXXXX periods of XXXXX. Furthermore, no reasonable cause exist to waive the interest for any of the designated periods.

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 29 day of September, 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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