96-2154
Sales
Signed 12/17/96
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
PETITIONER, :
:
Petitioner, : ORDER
:
v. : Appeal No. 96-2154
:
AUDITING
DIVISION OF THE : Account No.#####
UTAH STATE TAX COMMISSION, :
:
Respondent. : Tax Type: Sales
_____________________________________
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 MMDDYY. Gail S. Reich, Administrative Law Judge,
heard the matter for and on behalf of the Commission. Present and representing Petitioner was PETITIONERS REP.. Present
and representing Respondent was XXXXX, Assistant Attorney General.
This
appeal involves the audit period from MMDDYY through MMDDYY, involving sales
and use tax. Petitioner was not
available at the time of the audit and had no oportunity for input at that
point. In an earlier decision, the
matter of liability and legal issues were resolved, requiring an amended audit. Petitioner was the only responsible party to
step forward to resolve this matter.
After the amended audit, the parties were
able to reach a settlement agreement.
Based on miscommunication, Petitioner was led to believe the amount due
would be less than $$$$$. The
additional $$$$$ of interest that was imposed is the subject of this appeal. Respondent concurs with the Petitioner that equitable principles
warrant the waiver of the interest under the circumstances in this case.
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 interest
assessed for the period 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 17th day of December, 1996.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val
Oveson Richard
B. McKeown
Chairman Commissioner
Joe B.
Pacheco Alice
Shearer
Commissioner Commissioner
^^