96-2134

SALES TAX

SIGNED 11/27/96

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

:

Petitioner, ) INFORMAL DECISION

:

v. )

:

COLLECTION DIVISION OF THE ) Appeal No. 96-2134

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 had been scheduled on MMDDYY. However, Petitioner did not appear at the hearing.

Based upon the evidence in the file and the records of the Tax Commission, the Commission makes its:

FINDINGS

Petitioner is appealing the assessment of $134 in penalties and $$$$$ in interest relating to sales tax for the first quarter of 19YY.

In a letter Petitioner's representative requested waiver of the penalties and interest stating that she had mailed the check for payment with the return timely. She explained that the check never cleared Petitioner's bank. It was her opinion that the appeal should be granted because it was possible the check had been received at the Tax Commission and was misplaced and because they had never in the past missed any payments. The Tax Commission issued a letter to Petitioner on MMDDYY, informing Petitioner that it had received the return without payment attached. Petitioner responded timely by mailing a new check.

Petitioner's account history did indicate that this was not a first time error. Petitioner had a late filing in 19YY, for which a penalty was assessed and then a waiver was processed.

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

Since this is not a situation of first time error, the Tax Commission finds sufficient cause does not exist to waive the penalty of $$$$$ or the interest associated with the sales tax for the first quarter of 19YY. It is so ordered.

DATED this 27th day of November, 1996.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Richard B. McKeown

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 R861-1A-5(P) and Utah Code Ann. '63-46b-13 et. seq.)