95-1200
Special Fuel
Signed 12/22/95
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
XXXXX, )
:
Petitioner, : ORDER
:
v. : Appeal No. 95-1200
:
COLLECTION
DIVISION OF THE : Account No. XXXXX
UTAH STATE TAX COMMISSION, :
:
Respondent. : Tax Type: Special Fuel
_____________________________________
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 Reich, 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.
This
appeal involves a waiver request for penalties imposed in XXXXX, XXXXX and
XXXXX of XXXXX for late filing and payment of special fuel dealer tax. The XXXXX tax was due on XXXXX and was filed
and paid on XXXXX. The XXXXX tax was
due XXXXX and was filed and paid XXXXX.
The XXXXX tax was due XXXXX and was paid on XXXXX and filed on XXXXX.
At
the hearing, Petitioner explained that the circumstances were the result of
misdeeds of a bookkeeper who had lied to her superiors about her bookkeeping
activities. Respondent indicated that
the Petitioner has the responsibility to pay its taxes in a timely fashion and
the circumstances surrounding this case do not rise to the level of reasonable
cause as set forth by the Tax Commission.
In response to Petitioner’s indication that payment of this penalty will
be precluded due to financial hardship, the procedure of Offer and Compromise
was explained to Petitioner as an available option separate and apart from the
Appeal process.
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
The
Commission has reviewed all of the circumstances surrounding this case and does not find reasonable cause to exist
to waive the penalty.
Based
upon the information presented at the hearing, and the records of the Tax
Commission, the Commission finds sufficient cause not been shown to waive the
penalties assessed for the periods in issue.
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 22nd day of December, 1995.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val
Oveson Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco Alice
Shearer
Commissioner Commissioner
^^