96-2160

Sales Tax

Signed 4/21/97

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

COMPANY B, :

:

Petitioner, : DECISION

:

v. :

:

COLLECTION DIVISION OF THE : Appeal No. 96-2160

UTAH STATE TAX COMMISSION, :

STATE OF UTAH, : Account No. #####

:

Respondent. : Tax Type: Sales Tax

_____________________________________

STATEMENT OF CASE

Based on good cause showing, this appeal is being re- instated and the matter is being heard according to the rules for informal adjudicative proceedings. A hearing was held on April 16, 1997. 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 were Laurie Allred and Vickie Christoffersen of the Collection Division.

Based upon the evidence in the file and presented at the hearing, the undersigned makes the following:

FINDINGS

This matter involves late filing penalty and late payment penalty imposed for sales tax for the period January through March of 1996. Additionally, a legal fee of $$$$$ has been imposed and approximately $$$$$ of interest has been imposed. The Division has recommended waiver of the penalties based on the fact that the Petitioner caught the error before notification by the Tax Commission.

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 undersigned finds sufficient cause does exist to waive the penalties associated with the period in issue but not the legal fee or interest.

DATED this 21 day of APRIL, 1997.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

_____________________________

GAIL S. REICH

ADMINISTRATIVE LAW JUDGE

The agency has reviewed this case and the undersigned concur in this decision.

DATED this 21 day of APRIL, 1997.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Richard B. McKeown

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner