95-1131

Sales Tax
Signed 10/12/95

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

:

Petitioner, : ORDER

:

v. : Appeal No. 95-1131

:

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. Gail S. Reich, Administrative Law Judge, heard the matter for and on behalf of the Commission. Present and representing Petitioner was XXXXX, Attorney-at-Law. Present and representing Respondent was XXXXX.

This Appeal involves sales tax for XXXXX. Penalty of $$$$$ was imposed with interest accruing to the approximate amount of $$$$$.

Petitioner indicates that the check was timely mailed on XXXXX, well before the XXXXX deadline. However, the check was not received by the Tax Commission until XXXXX. Petitioner’s records support the fact that the check was issued on XXXXX and that money was available in the account at that time. A letter was submitted from the U.S. Postal Service regarding the delay in the receipt of the check.

Respondent has recommended waiver of the penalty and that the interest be reduced to $$$$$, which would reflect interest up to the date of receipt in XXXXX.

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 has been shown to waive the penalty and reduce the interest to $$$$$ for the XXXXX sales tax return.

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 12 day of October, 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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