96-2255
Sales Tax
Signed 3/11/97
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
COMPANY A, :
:
Petitioner, : ORDER
:
v. : Appeal No. 96-2255
:
COLLECTION
DIVISION OF THE : Account No. #####
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 February 3,
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 was RESPONDENT REP. of the Collection Division.
This
appeal involves sales tax for April of 1996.
A late filing penalty of $$$$$ was imposed with $$$$$ in interest having
accrued. The filing was due May 31,
1996. Petitioner filed on June 11, 1996
before the Tax Commission had notified the party of any error. Since the matter was filed and paid shortly
after the due date without any notice from the Tax Commission, the Division has
recommended waiver of the penalty in this instance. Since the Petitioner and not the Respondent had the benefit of
the funds during the interim period, no grounds exist for waiver of the
interest.
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 the position of both parties in this matter. 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 penalties but not the interest assessed for
April, 1996 sales tax.
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 11 day of March, 1997.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val Oveson Richard
B. McKeown
Chairman Commissioner
Joe B.
Pacheco Alice
Shearer
Commissioner Commissioner
^^