97-0127

SALES

Signed 11/13/97

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

COMPANY B, )

:

Petitioner, ) DECISION

:

v. )

:

COLLECTION DIVISION OF THE ) Appeal No. 97-0127

UTAH STATE TAX COMMISSION, :

) Account No. #####

:

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 adjudicative proceedings. As provided for by Utah Code Ann. '63-46b-5, this decision is being based on the record contained in the Tax Commission's file.

FINDINGS

This appeal involves $$$$$ penalties imposed for late filing and late payment of the second quarter, 1996 sales tax return. It was due July 31, 1996 and the record shows it was filed October 7, 1996 and paid October 31, 1996. Petitioner has indicated that it was timely filed and paid and the penalties and interest should be waived. The Division has asserted that the only grounds that would justify waiver would exist if Petitioner had provided proof of original filing and payment. Such proof generally includes a copy of the check register to show that the check was prepared in a timely sequence, a copy of the bank records

to show that the funds existed at the time to cover the check, and a stop payment of the original check. None of the proof indicated has been presented in this case and the Division asserts that no justification exists to waive the late filing and late payment penalty that was imposed.

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 a full review of the file in this matter, it has been determined that sufficient cause does not exist to waive the penalty or interest associated with the period in issue. It is so ordered.

DATED this 13 day of NOVEMBER, 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 13 day of NOVMEBER, 1997.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Richard B. McKeown

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner

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