97-0019

SALES & WITHHOLDING

Signed 3/28/97

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

COMPANY C, )

:

Petitioner, ) INFORMAL DECISION

:

v. )

:

COLLECTION DIVISION OF THE ) Appeal No. 97-0019

UTAH STATE TAX COMMISSION, :

) Account No. #####

:

Respondent. ) Tax Type: Sales & Withholding

_____________________________________

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 was held on March 18, 1997. Gail S. Reich, Administrative Law Judge, heard the matter for and on behalf of the Commission. Present and representing Petitioner PETITIONERS REP., CPA. Present and representing Respondent Vickie Christoffersen of the Collection Division.

Based upon the evidence in the file and presented at the Informal Hearing, the Commission makes its:

FINDINGS

This appeal involves sales tax, resort tax, and withholding tax for May of 1996. Late filing and late payment penalties were imposed on the sales tax of $$$$$. Approximately $$$$$ of interest has accrued. For the resort tax, a $$$$$ penalty was imposed for late filing and late payment with $$$$$ of interest having accrued. For the withholding tax, $$$$$ late filing and late payment penalties were imposed with approximately $$$$$ of interest having been accrued. Petitioner is requesting waiver of penalties and interest. Petitioner indicates that the company was involved in an acquisition and merger during this period of time and the bookkeeper forgot due to overwhelming duties. Payments were due June 30 and all payments were made July 17, 1996. This constitutes the fourth delinquency for the Petitioner since 1992. All waiver requests processed previously have been granted. However, even though Petitioner did catch this error before notification by the Tax Commission, this constitutes the fourth delinquency.

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

After review of the entire matter and the records in this case, it is hereby determined that sufficient cause does not exist to waive the penalties or interest associated with the May 1996 sales tax, resort tax and withholding tax. It is so ordered.

DATED this 28 day of MARCH, 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 28 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

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.)

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